SEC Comment Letter 0000000000-23-000913 to MARRIOTT VACATIONS WORLDWIDE Corp (VAC) (CIK 0001524358) (VAC)
MARRIOTT VACATIONS WORLDWIDE Corp (VAC) (CIK 0001524358)
Date: Jan. 27, 2023 · CIK: 0001524358 · Accession: 0000000000-23-000913
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File numbers found in text: 001-35219
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United States securities and exchange commission logo
January 27, 2023
Anthony Terry
Executive Vice President and Chief Financial Officer
Marriott Vacations Worldwide Corporation
9002 San Marco Court
Orlando, FL 32819
Re:Marriott Vacations Worldwide Corporation
Form 10-K for the fiscal year ended December 31, 2021
Filed March 1, 2022
File No. 001-35219
Dear Anthony Terry:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Kathy Pighini