TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 16, 2021 Robert Haiman Executive Vice President, General Counsel and Secretary ASHFORD HOSPITALITY TRUST INC 14185 Dallas Parkway, Suite 1100 Dallas, Texas 75254 Re: ASHFORD HOSPITALITY TRUST INC Registration Statement on Form S-11 Filed June 9, 2021 File No. 333-256916 Dear Mr. Haiman: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Michael Davis at 202-551-4385 or Pam Howell at 202-551-3357 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Gregory P. Patti