LETTER 1 filename1.txt April 3, 2006 Mail Stop 4561 Mr. Anthony B. Waters Chief Financial Officer InnSuites Hospitality Trust InnSuites Hotels Centre 1615 E. Northern Avenue, Suite 102 Phoenix, Arizona 85020 Re: InnSuites Hospitality Trust Form 10-K for the year ended January 31, 2005 Form 10-Q for the quarter ended April 30, 2005 Form 10-Q for the quarter ended July 31, 2005 Form 10-Q for the quarter ended October 31, 2005 File No. 1-07062 Dear Mr. Waters: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments. Sincerely, Linda van Doorn Senior Assistant Chief Accountant