0001104659-20-068327.txt : 20200630 0001104659-20-068327.hdr.sgml : 20200630 20200601155236 ACCESSION NUMBER: 0001104659-20-068327 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200601 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RHP Hotel Properties, LP CENTRAL INDEX KEY: 0001571082 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 461000882 STATE OF INCORPORATION: DE FISCAL YEAR END: 1213 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE GAYLORD DRIVE CITY: NASHVILLE STATE: TN ZIP: 37214 BUSINESS PHONE: 615-316-6000 MAIL ADDRESS: STREET 1: ONE GAYLORD DRIVE CITY: NASHVILLE STATE: TN ZIP: 37214 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RHP Property GP, LP CENTRAL INDEX KEY: 0001272677 IRS NUMBER: 113689947 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE GAYLORD DRIVE CITY: NASHVILLE STATE: TN ZIP: 37214 BUSINESS PHONE: 615-316-6000 MAIL ADDRESS: STREET 1: ONE GAYLORD DRIVE CITY: NASHVILLE STATE: TN ZIP: 37214 FORMER COMPANY: FORMER CONFORMED NAME: OPRYLAND HOTEL FLORIDA LIMITED PARTNERSHIP DATE OF NAME CHANGE: 20031210 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RHP Hotels, LLC CENTRAL INDEX KEY: 0001571118 IRS NUMBER: 113689948 STATE OF INCORPORATION: DE FISCAL YEAR END: 1213 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE GAYLORD DRIVE CITY: NASHVILLE STATE: TN ZIP: 37214 BUSINESS PHONE: 615-316-6000 MAIL ADDRESS: STREET 1: ONE GAYLORD DRIVE CITY: NASHVILLE STATE: TN ZIP: 37214 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RHP Partner, LLC CENTRAL INDEX KEY: 0001571120 IRS NUMBER: 460980656 STATE OF INCORPORATION: DE FISCAL YEAR END: 1213 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE GAYLORD DRIVE CITY: NASHVILLE STATE: TN ZIP: 37214 BUSINESS PHONE: 615-316-6000 MAIL ADDRESS: STREET 1: ONE GAYLORD DRIVE CITY: NASHVILLE STATE: TN ZIP: 37214 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RHP FInance Corp. CENTRAL INDEX KEY: 0001578686 IRS NUMBER: 462380406 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE GAYLORD DRIVE CITY: NASHVILLE STATE: TN ZIP: 37214 BUSINESS PHONE: 615-316-6000 MAIL ADDRESS: STREET 1: ONE GAYLORD DRIVE CITY: NASHVILLE STATE: TN ZIP: 37214 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RHP Property GT, LLC CENTRAL INDEX KEY: 0001272684 IRS NUMBER: 113689950 STATE OF INCORPORATION: TN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE GAYLORD DRIVE CITY: NASHVILLE STATE: TN ZIP: 37214 BUSINESS PHONE: 615-316-6000 MAIL ADDRESS: STREET 1: ONE GAYLORD DRIVE CITY: NASHVILLE STATE: TN ZIP: 37214 FORMER COMPANY: FORMER CONFORMED NAME: OPRYLAND HOTEL TEXAS LLC DATE OF NAME CHANGE: 20031210 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RHP Property NH, LLC CENTRAL INDEX KEY: 0001324382 IRS NUMBER: 432062851 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE GAYLORD DRIVE CITY: NASHVILLE STATE: TN ZIP: 37214 BUSINESS PHONE: 615-316-6000 MAIL ADDRESS: STREET 1: ONE GAYLORD DRIVE CITY: NASHVILLE STATE: TN ZIP: 37214 FORMER COMPANY: FORMER CONFORMED NAME: Gaylord National, LLC DATE OF NAME CHANGE: 20050420 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RHP Property GT, LP CENTRAL INDEX KEY: 0001272683 IRS NUMBER: 621798694 STATE OF INCORPORATION: TN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE GAYLORD DRIVE CITY: NASHVILLE STATE: TN ZIP: 37214 BUSINESS PHONE: 615-316-6000 MAIL ADDRESS: STREET 1: ONE GAYLORD DRIVE CITY: NASHVILLE STATE: TN ZIP: 37214 FORMER COMPANY: FORMER CONFORMED NAME: OPRYLAND HOTEL TEXAS LIMITED PARTNERSHIP DATE OF NAME CHANGE: 20031210 FILER: COMPANY DATA: COMPANY CONFORMED NAME: OPRYLAND HOSPITALITY LLC CENTRAL INDEX KEY: 0001272680 IRS NUMBER: 621866924 STATE OF INCORPORATION: TN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE GAYLORD DRIVE CITY: NASHVILLE STATE: TN ZIP: 37214 BUSINESS PHONE: 6153166000 MAIL ADDRESS: STREET 1: ONE GAYLORD DRIVE CITY: NASHVILLE STATE: TN ZIP: 37214 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Ryman Hospitality Properties, Inc. CENTRAL INDEX KEY: 0001040829 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 730664379 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: ONE GAYLORD DR CITY: NASHVILLE STATE: TN ZIP: 37214 BUSINESS PHONE: 6153166000 MAIL ADDRESS: STREET 1: ONE GAYLORD DRIVE CITY: NASHVILLE STATE: TN ZIP: 37214 FORMER COMPANY: FORMER CONFORMED NAME: GAYLORD ENTERTAINMENT CO /DE DATE OF NAME CHANGE: 19971002 FORMER COMPANY: FORMER CONFORMED NAME: NEW GAYLORD ENTERTAINMENT CO DATE OF NAME CHANGE: 19970611 CORRESP 1 filename1.htm

 

Ryman Hospitality Properties, Inc.

One Gaylord Drive

Nashville, Tennessee 37214

 

June 1, 2020

 

Via EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance, Office of Real Estate and Construction

100 F Street, NE

Washington, D.C. 20549-3233

Attention: Ronald E. Alper, Esq.

 

 Re:  RHP Hotel Properties, LP
    RHP Finance Corporation
    Registration Statement on Form S-4
    Filed May 20, 2020
    File No. 333-238530-09 (the “Registration Statement”)

 

Dear Mr. Alper:

 

In accordance with Rules 460 and 461 under the Securities Act of 1933, as amended, Ryman Hospitality Properties, Inc. (“Parent”), its subsidiaries RHP Hotel Properties, LP (the “Operating Partnership”) and RHP Finance Corporation (together with the Operating Partnership, the “Issuers”), and certain other of its 100% owned subsidiaries (such other subsidiaries and Parent, the “Guarantors,” and together with the Issuers, the “Co-Registrants”) hereby request that their Registration Statement be made effective at 4:00 p.m. New York City time, on June 2, 2020, or as soon thereafter as is practicable.

 

Please contact F. Mitchell Walker, Jr. of Bass, Berry & Sims PLC, at (615) 742-6275 or by email at MWalker@bassberry.com with any questions you may have regarding this request. In addition, please notify Mr. Walker when this request for acceleration has been granted.

 

[Signature Page Follows]

 

 

 

  Very truly yours,

 

  RYMAN HOSPITALITY PROPERTIES, INC.

 

By:/s/ Scott J. Lynn
Name:Scott J. Lynn
Title:Executive Vice President, General Counsel & Secretary

 

  RHP HOTEL PROPERTIES, LP

 

By:RHP Partner, LLC, its sole general partner

 

By:/s/ Scott J. Lynn
    Name: Scott J. Lynn
    Title: Vice President & Secretary

 

  RHP FINANCE CORPORATION

 

By:/s/ Scott J. Lynn
Name: Scott J. Lynn
Title:Vice President & Secretary

 

  RHP PROPERTY GP, LP
RHP PROPERTY GT, LP

 

By:Opryland Hospitality, LLC, their sole general partner

 

By: /s/ Scott J. Lynn
    Name: Scott J. Lynn
    Title: Vice President & Secretary

 

  RHP PROPERTY GT, LLC
RHP PROPERTY NH, LLC
OPRYLAND HOSPITALITY, LLC
RHP HOTELS, LLC
RHP PARTNER, LLC

 

By: /s/ Scott J. Lynn
    Name: Scott J. Lynn
    Title: Vice President & Secretary