BRAEMAR HOTELS & RESORTS INC.
14185 Dallas Parkway, Suite 1100
Dallas, Texas 75254
May 15, 2018
VIA EDGAR
Ms. Jennifer Gowetski
United States Securities and Exchange
Commission
Special Counsel, Office of Real Estate and Commodities
100 F Street, N.E.
Washington, D.C. 20549
Re: Registration Statement on Form S-3 (File No. 333-223799)
Dear Ms. Gowetski:
Pursuant to Rules 460 and 461 promulgated under the Securities Act of 1933, as amended, Braemar Hotels & Resorts Inc. hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-223799) (the “Registration Statement”). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C. time, on May 17, 2018 or as soon as practicable thereafter.
Please contact the undersigned at (972) 490-9600 with any questions.
| Very truly yours, | |
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| BRAEMAR HOTELS & RESORTS INC. | |
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| By: | /s/ Deric S. Eubanks |
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| Deric S. Eubanks |
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| Chief Financial Officer |
