TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo October 27, 2021 Alex Rose Executive Vice President, General Counsel and Secretary Ashford Hospitality Trust, Inc. 14185 Dallas Parkway, Suite 1200 Dallas, Texas 75254 Re: Ashford Hospitality Trust, Inc. Registration Statement on Form S-11 Filed October 22, 2021 File No. 333-260442 Dear Mr. Rose: 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 Shih-Kuei Chen at 202-551-7664 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Gregory P. Patti