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June 3, 2024
Sean M. Mahoney
Chief Financial Officer
RLJ Lodging Trust
7373 Wisconsin Avenue, Suite 1500
Bethesda, MD 20814
Re:RLJ Lodging Trust
10-K filed February 27, 2024
8-K filed February 26, 2024
File No. 001-35169
Dear Sean M. Mahoney:
            We have reviewed your filings and have the following comment.
            Please respond to this letter within ten business days by providing the requested
information or advise us as soon as possible when you will respond. If you do not believe a
comment applies to your facts and circumstances, please tell us why in your response.
            After reviewing your response to this letter, we may have additional comments.
Form 8-K filed February 26, 2024
Exhibit 99.1 Press Release
2024 Outlook, page 3
1.We note that you disclose Full Year 2024 Guidance for Non-GAAP measures, including
Adjusted EBITDA and Adjusted FFO per diluted share, without providing a reconciliation
to the most directly related GAAP measure. In future filings, please include such
reconciliation or, alternatively, provide a statement that the information could not be
presented without unreasonable efforts under Item 10(e)(1)(i)(B) of Regulation S-K. Refer
also to Questions 102.10(a) and 102.10(b) of the C&DIs for Non-GAAP Financial
Measures.
            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 William Demarest at 202-551-3432 or Kristina Marrone at 202-551-3429

 FirstName LastNameSean M. Mahoney
 Comapany NameRLJ Lodging Trust
 June 3, 2024 Page 2
 FirstName LastName
Sean M. Mahoney
RLJ Lodging Trust
June 3, 2024
Page 2
if you have questions regarding comments on the financial statements and related matters.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction