Park Hotels & Resorts Inc.
7930 Jones Branch Drive, Suite 1100
McLean, Virginia 22102
August 18, 2016
VIA COURIER AND EDGAR
| Re: | Park Hotels & Resorts Inc. |
Registration Statement on Form 10
File No. 001-37795
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Ladies and Gentlemen:
Reference is made to the above-referenced Registration Statement. Park Hotels & Resorts Inc. (the “Company”) hereby acknowledges that:
| 1. | the Company is responsible for the adequacy and accuracy of the disclosure in the Registration Statement; |
| 2. | Staff comments or changes to disclosure in response to Staff comments do not foreclose the Securities and Exchange Commission from taking any action with respect to the Registration Statement; and |
| 3. | the Company may not assert Staff comments as a defense in any proceeding initiated by the Securities and Exchange Commission or any person under the federal securities laws of the United States. |
Very truly yours,
By: /s/ Sean M. Dell’Orto
Sean M. Dell’Orto
Senior Vice President and Treasurer
