Correspondence 0001628280-26-014449 from Summit Hotel Properties, Inc. (INN)
Summit Hotel Properties, Inc.
Date: March 4, 2026 · CIK: 0001497645 · Accession: 0001628280-26-014449
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293752
Letter
VIA EDGAR Securities and Exchange Commission Division of Corporation Finance Re: Summit Hotel Properties, Inc. Registration Statement on Form S-3 Filed February 25, 2026 File No. 333-293752
Dear Ms. Gorman:
In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended, Summit Hotel Properties, Inc. (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-293752) (as amended, the “Registration Statement”). The Company respectfully requests that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on March 6, 2026 or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Mollie Duckworth of Latham & Watkins LLP at (737) 910-7325.
Very truly yours,
SUMMIT HOTEL PROPERTIES, INC.
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CORRESP 1 filename1.htm Document Summit Hotel Properties, Inc. 13215 Bee Cave Parkway, Suite B-300 Austin, Texas 78738 March 4, 2026 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Stacie Gorman Re: Summit Hotel Properties, Inc. Registration Statement on Form S-3 Filed February 25, 2026 File No. 333-293752 Dear Ms. Gorman: In accordance with Rule 461 promulgated under the Securities Act of 1933, as amended, Summit Hotel Properties, Inc. (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-293752) (as amended, the “Registration Statement”). The Company respectfully requests that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on March 6, 2026 or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Mollie Duckworth of Latham & Watkins LLP at (737) 910-7325. Very truly yours, SUMMIT HOTEL PROPERTIES, INC. /s/ Christopher Eng Christopher Eng Executive Vice President, General Counsel, Chief Risk Officer and Secretary cc: Mollie Duckworth, Latham & Watkins LLP Cathy A. Birkeland, Latham & Watkins LLP Julian T.H. Kleindorfer, Latham & Watkins LLP