Simpson Thacher & Bartlett LLP
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WASHINGTON, D.C. 20001
TELEPHONE: +1-202-636-5500
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| Direct Dial Number (202) 636-5804 |
E-mail Address jbonnie@stblaw.com |
December 1, 2016
VIA EDGAR
| Re: | Acceleration Request for Park Hotels & Resorts Inc. Registration Statement on Form 10 File No. 001-37795 |
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Sandra B. Hunter, Esq.
Ladies and Gentlemen:
For the purpose of registering under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), shares of common stock, par value $0.01 per share, of Park Hotels & Resorts Inc., a Delaware corporation (the “Company”), we are enclosing the Company’s acceleration request relating to the above-referenced Registration Statement pursuant to Rule 12d1-2 under the Exchange Act.
As indicated in the acceleration request, it is respectfully requested that the above-referenced Registration Statement be declared effective at 12:00 p.m. (Washington, D.C. time) on December 2, 2016, or as soon thereafter as practicable.
We thank you for your assistance in this matter. Please do not hesitate to call me at (202) 636-5804 with any questions or further comments you may have regarding the Registration Statement.
| Very truly yours, |
| /s/ Joshua Ford Bonnie |
| Joshua Ford Bonnie |
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