Wyndham Hotels & Resorts, Inc.
22 Sylvan Way
Parsippany, New Jersey 07054
May 7, 2018
VIA EDGAR
Sonia Gupta Barros
Assistant Director Office of Real Estate and Commodities
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Re: |
Wyndham Hotels & Resorts, Inc. |
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Registration Statement on Form 10 |
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File No. 001-38432 |
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Dear Ms. Barros:
Wyndham Hotels & Resorts, Inc., a Delaware corporation (the Company), hereby respectfully requests that the effective date of the above-referenced registration statement (as amended to date, the Registration Statement) be accelerated to 4:00 p.m., Eastern time, on May 9, 2018, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by telephone that such Registration Statement be declared effective, pursuant to Section 12(d) of the U.S. Securities Exchange Act of 1934, as amended, and Rule 12d1-2 thereunder.
If the Staff has any questions or comments concerning this letter, or if you require any additional information, please feel free to contact Christian O. Nagler of Kirkland & Ellis LLP at (212) 446-4660. We request that we be notified of the effectiveness of the Registration Statement by a telephone call to Mr. Nagler and that such effectiveness also be confirmed in writing.
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Very truly yours, | ||
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WYNDHAM HOTELS & RESORTS, INC. | ||
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By: |
/s/ David B. Wyshner | |
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Name: |
David B. Wyshner | |
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Title: |
Chief Financial Officer | |
cc: Kirkland & Ellis LLP
Christian O. Nagler
Marsha Mogilevich