Scott C. Herlihy |
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Direct Dial: (202) 637-2277 | Washington, D.C. 20004-1304 | |||||||
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Attention: Jennifer Gowetski
Re: | Host Hotels & Resorts, Inc. |
Definitive 14A
Filed April 10, 2007
File Number: 001-14625
Dear Ms. Gowetski
On behalf of Host Hotels & Resorts, Inc. (the Registrant), we are submitting this letter in response to the Staffs comments concerning the Definitive 14A referenced above as set forth in its letter dated August 21, 2007 (the Comment Letter). As a follow-up to our telephone conversation on September 21, 2007, this letter confirms the Registrants intention to file its response to the Comment Letter by October 19, 2007.
We appreciate the Staffs time and attention to this matter. If you have any questions or comments or require further information, please do not hesitate to telephone the undersigned at (202) 637-2277.
Very truly yours, |
/s/ Scott C. Herlihy
Scott C. Herlihy of LATHAM & WATKINS LLP |
cc: | Elizabeth A. Abdoo, Esq. |