Orange Hospitality, Inc. April 28, 2005 VIA FACSIMILE AND EDGAR Securities and Exchange Commission Division of Corporate Finance 450 Fifth Street, N.W., Judiciary Plaza Washington, D.C. 20549 Attention: Peggy Kim, Senior Counsel RE: Orange Hospitality, Inc. Registration Statement on Form S-1 File No.: 333-115998 Dear Ms. Kim: The undersigned, as Chairman of Orange Hospitality (the "Company"), hereby informs the Securities and Exchange Commission that the Company has determined that it is no longer in the best interest of the Company to proceed with the offering contemplated by the above-referenced Registration Statement due to changes in the Company's business and business prospects. Therefore, pursuant to Rule 477(a) promulgated under the Securities Act of 1933, as amended, the Company hereby requests that the above-referenced Registration Statement be withdrawn as soon as practicable. This will confirm on behalf of the Company that, in connection with such Registration Statement, the Company has not offered to sell or sold any securities in violation of the registration provisions of the Securities Act of 1933, as amended. Thank you for your courtesy and assistance in this matter. Very truly yours, Brad Honigfeld Chairman