-----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, LUy2qeHyYZulooRP+OBe4ywpxHr9t/zHgk+PhwPpm1eYp1vySizCgvUibAnTsnu6 rUf0B/UoshGfezY755Jwwg== 0001193125-06-059222.txt : 20061102 0001193125-06-059222.hdr.sgml : 20061102 20060320183932 ACCESSION NUMBER: 0001193125-06-059222 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20060320 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MHI Hospitality CORP CENTRAL INDEX KEY: 0001301236 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 000000000 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 814 CAPITOL LANDING ROAD CITY: WILLIAMSBURG STATE: VA ZIP: 23185 BUSINESS PHONE: 757-229-5648 MAIL ADDRESS: STREET 1: 814 CAPITOL LANDING ROAD CITY: WILLIAMSBURG STATE: VA ZIP: 23185 CORRESP 1 filename1.htm CORRESPONDENCE FILING FORM S-3 PRE-EFFECTIVE AMENDMENT #1
March 20, 2006   Via EDGAR

 

Elaine Wolff

Branch Chief

Mail Stop 4561

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E. Room 1580

Washington, DC 20549

 

  RE: MHI Hospitality Corporation (the “Company”)

Form S-3

Pre-Effective Amendment No. 1 to Registration Statement No. 333-130664

Filed March 17, 2006

 

Dear Ms. Wolff:

 

In connection with the filing of the above-captioned pre-effective amendment (the “Amendment”), we set forth below the Company’s responses to the comments of the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) provided in the comment letter dated December 30, 2005 (the “Comment Letter”), relating to the above referenced registration statement.

 

We have included the Staff’s comments in the order presented in the Comment Letter and numbered according to the numbering scheme employed in the Comment Letter.

 

Undertakings – Item 17

 

  1. Please update your Item 512(a) undertakings in accordance with the amendments thereto that became effective December 1, 2005.

 

In response to the Staff’s comment, we have revised the Undertakings in Item 17 of the registration statement in accordance with the amendments to Section 512(a) of Regulation S-K that became effective December 1, 2005.

 

SEC Address

 

  2. Please revise to update the address of the SEC’s public reference room to 100 F Street, N.E. Room 1580,
Washington D.C. 20549.

 

In response to the Staff’s comment, we have revised page 5 of the registration statement to update the Commission’s address.

 

* * * *

 

Please call the undersigned at (202) 452-7050 with any questions.

 

Sincerely,

 

/s/ Thomas J. Egan, Jr.

 

Thomas J. Egan, Jr.

 

cc: Andrew M. Sims, President and Chief Executive Officer
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