0001193125-21-124654.txt : 20210521 0001193125-21-124654.hdr.sgml : 20210521 20210421160050 ACCESSION NUMBER: 0001193125-21-124654 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210421 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HOST HOTELS & RESORTS L.P. CENTRAL INDEX KEY: 0001061937 STANDARD INDUSTRIAL CLASSIFICATION: HOTELS & MOTELS [7011] IRS NUMBER: 522095412 STATE OF INCORPORATION: DE FISCAL YEAR END: 0102 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4747 BETHESDA AVENUE STREET 2: SUITE 1300 CITY: BETHESDA STATE: MD ZIP: 20814 BUSINESS PHONE: 240-744-1000 MAIL ADDRESS: STREET 1: 4747 BETHESDA AVENUE STREET 2: SUITE 1300 CITY: BETHESDA STATE: MD ZIP: 20814 FORMER COMPANY: FORMER CONFORMED NAME: HOST Hotels & Resorts L P DATE OF NAME CHANGE: 20060418 FORMER COMPANY: FORMER CONFORMED NAME: HOST MARRIOTT L P DATE OF NAME CHANGE: 19980519 CORRESP 1 filename1.htm CORRESP

HOST HOTELS & RESORTS, L.P.

4747 Bethesda Ave.

Suite 1300

Bethesda, MD 20814

April 21, 2021

VIA EDGAR CORRESPONDENCE

The Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, D.C. 20549

Attn: Stacie Gorman, Esq.

 

Re:

Host Hotels & Resorts, L.P. Registration Statement on Form S-3 (File No. 333-255255)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Host Hotels & Resorts, L.P. (the “Company”) hereby requests acceleration of the effective date of the Registration Statement referred to above so that it may become effective at 4:00 p.m. U.S. Eastern Time on Friday, April 23, 2021 or as soon thereafter as practicable.

In connection with the Company’s request for acceleration of the effective date of the Registration Statement referred to above, the Company, its officers and directors acknowledge the following:

 

  •  

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

  •  

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

  •  

the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

[Signature Page Follows]

Very truly yours,
HOST HOTELS & RESORTS, L.P.
By:   HOST HOTELS & RESORTS, INC.,
  its general partner
By:  

/s/ Joseph C. Ottinger

  Name:   Joseph C. Ottinger
  Title:   Senior Vice President, Corporate Controller

 

cc:

Julie P. Aslaksen, Esq.

William K. Kelso

Host Hotels & Resorts, Inc.

Shagufa R. Hossain, Esq.

Latham & Watkins LLP