SEC Comment Letter for WYNDHAM HOTELS & RESORTS, INC. (WH) (CIK 0001722684) (WH) — Jan 10, 2020
WYNDHAM HOTELS & RESORTS, INC. (WH) (CIK 0001722684)
Date: Jan. 10, 2020 · CIK: 0001722684 · Accession: 0000000000-20-000270
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File numbers found in text: 001-38432
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January 10, 2020
Michele Allen
Chief Financial Officer
Wyndham Hotels & Resorts, Inc.
22 Sylvan Way
Parsippany, NJ 07054
Re:Wyndham Hotels & Resorts, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2018
Filed February 14, 2019
File No. 001-38432
Dear Ms. Allen:
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