SEC Comment Letter 0000000000-26-002208 to Summit Hotel Properties, Inc. (INN)

Summit Hotel Properties, Inc.
Date: March 4, 2026 · CIK: 0001497645 · Accession: 0000000000-26-002208

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File numbers found in text: 333-293752

Date

March 4, 2026

Author

Division of

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Summit Hotel Properties, Inc.

Letter

Re: Summit Hotel Properties, Inc. Registration Statement on Form S-3 Filed February 25, 2026 File No. 333-293752 Dear Jonathan Stanner:

March 4, 2026

Jonathan Stanner Chief Executive Officer Summit Hotel Properties, Inc. 13215 Bee Cave Parkway, Suite B-300 Austin, TX 78738

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Stacie Gorman at 202-551-3585 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Real
Estate & Construction
cc: Mollie Duckworth, Esq.

Show Raw Text

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
                                                           March 4, 2026

Jonathan Stanner
Chief Executive Officer
Summit Hotel Properties, Inc.
13215 Bee Cave Parkway, Suite B-300
Austin, TX 78738

       Re: Summit Hotel Properties, Inc.
           Registration Statement on Form S-3
           Filed February 25, 2026
           File No. 333-293752
Dear Jonathan Stanner:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Stacie Gorman at 202-551-3585 with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Real
Estate & Construction
cc:    Mollie Duckworth, Esq.
</TEXT>
</DOCUMENT>

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