TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 15, 2022 Alex Rose Executive Vice President, General Counsel and Secretary Ashford Hospitality Trust, Inc. 14185 Dallas Parkway, Suite 1200 Dallas, TX 75254 Re: Ashford Hospitality Trust, Inc. Registration Statement on Form S-3 Filed March 4, 2022 File No. 333-263323 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 Benjamin Holt at 202-551-6614 with any questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Kerry E. Johnson