525 W. Monroe Street Chicago, IL 60661-3693 312.902.5200 tel 312.902.1061 fax www.kattenlaw.com |
July 2, 2013
VIA EDGAR AND FEDERAL EXPRESS
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Michael McTiernan
| Re: | Diamond Resorts International, Inc. |
| Registration Statement on Form S-1 |
| Filed June 14, 2013 |
| CIK No. 0001566897 |
Dear Mr. McTiernan:
As previously discussed with the Staff of the Securities and Exchange Commission (the “Commission”), we are supplementally providing to the Staff, on behalf of Diamond Resorts International, Inc. (the “Company”), the accompanying pages to the above-referenced Registration Statement on Form S-1 (the “Registration Statement”), filed with the Commission on June 14, 2013 (File No. 333-189306), marked to indicate changes from the Registration Statement. The pages supplementally attached hereto include, among other things, a preliminary price range for the common stock of the Company to be offered under the Registration Statement and other information previously left blank in the Registration Statement that is derived from such price range.
AUSTIN CENTURY CITY CHARLOTTE CHICAGO HOUSTON IRVING LOS ANGELES
NEW YORK ORANGE COUNTY SAN FRANCISCO BAY AREA SHANGHAI WASHINGTON, DC
LONDON: KATTEN MUCHIN ROSENMAN UK LLP
A limited liability partnership including professional corporations
If you have any questions concerning the attached supplemental materials, please contact the undersigned at 312-902-5493 or mark.wood@kattenlaw.com.
Very truly yours,
/s/ Mark D. Wood
Mark D. Wood
Enclosures
| cc: | David F. Palmer |
C. Alan Bentley
Howard S. Lanznar
Lisa M. Gann
Jared T. Finkelstein
Kris F. Heinzelman
Joseph D. Zavaglia
Kevin Woody
Shannon Sobotka
Kristina Aberg