RED LION HOTELS CORPORATION
1550 Market Street, Suite 350
Denver, Colorado 80202
December 5, 2019
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
| Attn: | Jonathan Burr, Office of Real Estate & Construction |
| Re: | Red Lion Hotels Corporation |
Registration Statement on Form S-3 |
File No. 333-234802 |
Filed November 20, 2019 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Red Lion Hotels Corporation hereby requests acceleration of the effective date of the above-referenced registration statement to 4:00 p.m., Eastern Standard Time, on December 6, 2019, or as soon thereafter as is practicable.
Thank you for your assistance in this matter. Should you have any questions, please contact Erin Letey at (206) 389-1585.
Very truly yours,
/s/ Thomas L. McKeirnan
Thomas L. McKeirnan
Executive Vice President
General Counsel
