United States securities and exchange commission logo May 25, 2022 Ryan Hymel Chief Financial Officer Playa Hotels & Resorts N.V. Nieuwezijds Voorburgwal 104 1012 SG Amsterdam, the Netherlands Re: Playa Hotels & Resorts N.V. Form 10-K for the Year Ended December 31, 2021 Filed February 24, 2022 File No. 001-38012 Dear Mr. Hymel: We have reviewed your May 19, 2022 response to our comment letter and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this comment within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this comment, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our May 12, 2022 letter. Form 10-K for the Year Ended December 31, 2021 Non-U.S. GAAP Financial Measures, page 52 1. We note your response to comment 1. Please clarify if the amounts that comprise other corporate expense are essential to support the operations and development of the resorts and, if true, include this disclosure in future filings. In addition, tell us and revise your disclosure in future filings to describe why the presentation of Owned Resort EBITDA and Owned Resort EBITDA margin are useful to an investor and the additional purposes for which management uses such measures. You may contact William Demarest, Staff Accountant at 202-551-3432 or Shannon Menjivar, Accounting Branch Chief at 202-551-3856 if you have any questions. Ryan Hymel Playa Hotels & Resorts N.V. May 25, 2022 Page 2 Sincerely, FirstName LastNameRyan Hymel Division of Corporation Finance Comapany NamePlaya Hotels & Resorts N.V. Office of Real Estate & Construction May 25, 2022 Page 2 cc: Michael McTiernan FirstName LastName