-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, FSUBu2fRkwvjRKKAQV59xZYh3rM6jXoqf/WHyFEKc1gc/tAdmbNkXqJtHG09wdw7 vI2tZDJkr8zAqsGSy99aog== 0001193125-07-207280.txt : 20080303 0001193125-07-207280.hdr.sgml : 20080303 20070925174135 ACCESSION NUMBER: 0001193125-07-207280 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20070925 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HOST HOTELS & RESORTS, INC. CENTRAL INDEX KEY: 0001070750 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 530085950 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6903 ROCKLEDGE DR STREET 2: SUITE 1500 CITY: BETHESDA STATE: MD ZIP: 20817 BUSINESS PHONE: 240-744-1000 MAIL ADDRESS: STREET 1: HOST MARRIOTT CORP STREET 2: 6903 ROCKLEDGE DR., SUITE 1500 CITY: BETHESDA STATE: MD ZIP: 20817-1109 FORMER COMPANY: FORMER CONFORMED NAME: HOST MARRIOTT CORP/ DATE OF NAME CHANGE: 19981229 FORMER COMPANY: FORMER CONFORMED NAME: HMC MERGER CORP DATE OF NAME CHANGE: 19980921 CORRESP 1 filename1.htm Correspondence Letter

Scott C. Herlihy

          555 Eleventh Street, N.W., Suite 1000
Direct Dial: (202) 637-2277       Washington, D.C. 20004-1304

scott.herlihy@lw.com

          Tel: +202.637.2200 Fax: +202.637.2201
         www.lw.com
LOGO       FIRM / AFFILIATE OFFICES
      Barcelona    New Jersey
         Brussels    New York
         Chicago    Northern Virginia
         Frankfurt    Orange County
September 25, 2007          Hamburg    Paris
         Hong Kong    San Diego
         London    San Francisco

Securities and Exchange Commission

          Los Angeles    Shanghai

Division of Corporate Finance

          Madrid    Silicon Valley

100 F Street N.E.

          Milan    Singapore

Washington, D.C. 20549

          Moscow    Tokyo
         Munich    Washington, D.C.

Attention: Jennifer Gowetski

 

  Re: Host Hotels & Resorts, Inc.

Definitive 14A

Filed April 10, 2007

File Number: 001-14625

Dear Ms. Gowetski

On behalf of Host Hotels & Resorts, Inc. (the “Registrant”), we are submitting this letter in response to the Staff’s comments concerning the Definitive 14A referenced above as set forth in its letter dated August 21, 2007 (the “Comment Letter”). As a follow-up to our telephone conversation on September 21, 2007, this letter confirms the Registrant’s intention to file its response to the Comment Letter by October 19, 2007.

We appreciate the Staff’s time and attention to this matter. If you have any questions or comments or require further information, please do not hesitate to telephone the undersigned at (202) 637-2277.

 

Very truly yours,

/s/ Scott C. Herlihy

 

Scott C. Herlihy

of LATHAM & WATKINS LLP

 

cc: Elizabeth A. Abdoo, Esq.
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