Ryman Hospitality Properties, Inc.
One Gaylord Drive
Nashville, Tennessee 37214
June 1, 2020
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance, Office of Real Estate and Construction
100 F Street, NE
Washington, D.C. 20549-3233
Attention: Ronald E. Alper, Esq.
| Re: | RHP Hotel Properties, LP | ||
| RHP Finance Corporation | |||
| Registration Statement on Form S-4 | |||
| Filed May 20, 2020 | |||
| File No. 333-238530-09 (the “Registration Statement”) |
Dear Mr. Alper:
In accordance with Rules 460 and 461 under the Securities Act of 1933, as amended, Ryman Hospitality Properties, Inc. (“Parent”), its subsidiaries RHP Hotel Properties, LP (the “Operating Partnership”) and RHP Finance Corporation (together with the Operating Partnership, the “Issuers”), and certain other of its 100% owned subsidiaries (such other subsidiaries and Parent, the “Guarantors,” and together with the Issuers, the “Co-Registrants”) hereby request that their Registration Statement be made effective at 4:00 p.m. New York City time, on June 2, 2020, or as soon thereafter as is practicable.
Please contact F. Mitchell Walker, Jr. of Bass, Berry & Sims PLC, at (615) 742-6275 or by email at MWalker@bassberry.com with any questions you may have regarding this request. In addition, please notify Mr. Walker when this request for acceleration has been granted.
[Signature Page Follows]
| Very truly yours, |
| RYMAN HOSPITALITY PROPERTIES, INC. |
| By: | /s/ Scott J. Lynn | |
| Name: | Scott J. Lynn | |
| Title: | Executive Vice President, General Counsel & Secretary |
| RHP HOTEL PROPERTIES, LP |
| By: | RHP Partner, LLC, its sole general partner |
| By: | /s/ Scott J. Lynn | |
| Name: Scott J. Lynn | ||
| Title: Vice President & Secretary |
| RHP FINANCE CORPORATION |
| By: | /s/ Scott J. Lynn | |
| Name: | Scott J. Lynn | |
| Title: | Vice President & Secretary |
| RHP PROPERTY GP, LP RHP PROPERTY GT, LP |
| By: | Opryland Hospitality, LLC, their sole general partner |
| By: | /s/ Scott J. Lynn | ||
| Name: | Scott J. Lynn | ||
| Title: | Vice President & Secretary | ||
| RHP PROPERTY GT, LLC RHP PROPERTY NH, LLC OPRYLAND HOSPITALITY, LLC RHP HOTELS, LLC RHP PARTNER, LLC |
| By: | /s/ Scott J. Lynn | ||
| Name: | Scott J. Lynn | ||
| Title: | Vice President & Secretary | ||