RED LION HOTELS CORPORATION
1550 Market Street, Suite 350
Denver, Colorado 80202
June 8, 2018
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
| Attn: | Stacie Gorman, Senior Counsel, Office of Real Estate and Commodities |
| Re: | Red Lions Hotels Corporation |
Registration Statement on Form S-3
Filed May 22, 2018
File No. 333-225118
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Red Lion Hotels Corporation hereby requests that the effective date of the above-referenced registration statement be accelerated so that it will be declared effective at 4:00 p.m., Eastern Daylight Savings Time, on June 11, 2018, or as soon thereafter as is practicable.
Thank you for your assistance in this matter. Should you have any questions, please contact Frank Woodruff at (206) 389-1519.
Very truly yours,
/s/ Thomas L. McKeirnan
Thomas L. McKeirnan
Executive Vice President
