PARK HOTELS & RESORTS INC.
7930 Jones Branch Drive, Suite 1100
McLean, Virginia 22102
December 1, 2016
VIA EDGAR
| Re: | Acceleration Request for Park Hotels & Resorts Inc. Registration Statement on Form 10 File No. 001-37795 |
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Sandra B. Hunter, Esq.
Ladies and Gentlemen:
Pursuant to Rule 12d1-2 under the Securities Exchange Act of 1934, as amended, the undersigned Registrant respectfully requests that the above-referenced Registration Statement be declared effective at 12:00 p.m. (Washington, D.C. time) on December 2, 2016, or as soon thereafter as practicable.
[Signature Page Follows]
SECURITIES EXCHANGE COMMISSION
Very truly yours, | ||
Park Hotels & Resorts Inc. | ||
By: | /s/ Sean M. Dell’Orto | |
Sean M. Dell’Orto | ||
Senior Vice President and Treasurer | ||
| cc: | Securities and Exchange Commission | |
Jennifer Gowetski, Esq. | ||
Jennifer Monick | ||
Jeffrey Lewis | ||
| Hilton Worldwide Holdings Inc. | ||
Kristin A. Campbell, Esq. | ||
| Simpson Thacher & Bartlett LLP | ||
Joshua Ford Bonnie | ||
Edgar J. Lewandowski | ||
| Hogan Lovells US LLP | ||
J. Warren Gorrell, Jr. | ||
Stuart A. Barr | ||
