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Wyndham Destinations, Inc. – ‘10-12B’ on 5/10/06 – ‘COVER’

On:  Wednesday, 5/10/06, at 9:40pm ET   ·   As of:  5/11/06   ·   Private-to-Public:  Document  –  Release Delayed to:  10/31/06   ·   Accession #:  1193125-6-108042   ·   File #:  1-32876

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  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 5/11/06  Wyndham Destinations, Inc.        10-12B¶               10:3.3M                                   Donnelley … Solutions/FA

Registration of Securities (General Form)   —   Form 10
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-12B      Form 10                                             HTML     74K 
10: COVER     ¶ Comment-Response or Cover Letter to the SEC         HTML     14K 
 2: EX-10.20    Asset Purchase Agreement, Dated as of September     HTML    291K 
                          13, 2005                                               
 3: EX-10.21    Amendment Agreement, Dated as of October 11, 2005   HTML     39K 
 4: EX-10.22    Amended and Restated Fairshare Vacation Plan Use    HTML    105K 
                          Management Trust Agreement                             
 5: EX-10.23    First Amendment to the Amended and Restated         HTML     14K 
                          Fairshare Vacation Plan                                
 6: EX-10.24    Second Amendment to the Amended and Restated        HTML     19K 
                          Fairshare Vacation Plan                                
 7: EX-10.25    Management Agreement, Dated as of January 1, 1996   HTML     50K 
 8: EX-10.26    Form of Declaration of Vacation Owner Program       HTML    205K 
 9: EX-99.1     Information Statement of Wyndham Worldwide          HTML   1.95M 
                          Corporation                                            


Delayed-Release ‘COVER’   —   Comment-Response or Cover Letter to the SEC


This is an HTML Document rendered as filed.  [ Alternative Formats ]



  SEC Letter  
SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP
 

FOUR TIMES SQUARE

NEW YORKNEW YORK 10036-6522

------

TEL: (212) 735-3000

FAX: (212) 735-2000

www.skadden.com

 

 

 

FIRM/AFFILIATE

OFFICES

------

BOSTON

CHICAGO

HOUSTON

LOS ANGELES

PALO ALTO

SAN FRANCISCO

WASHINGTON, D.C.

WILMINGTON

------

BEIJING

BRUSSELS

FRANKFURT

HONG KONG

LONDON

MOSCOW

MUNICH

PARIS

SINGAPORE

SYDNEY

TOKYO

TORONTO

VIENNA

    DIRECT DIAL

    (212) 735-3688

     DIRECT FAX

    (917) 777-3688

                                  May 11, 2006  
   

 

VIA EDGAR

Division of Corporation Finance

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

 

 

  RE: Wyndham Worldwide
    Registration Statement on Form 10 Filed May 11, 2006

Dear Sir or Madam:

Our client, Wyndham Worldwide Corporation, a Delaware corporation (“Wyndham Worldwide”), has submitted for filing under the Securities Exchange Act of 1934, as amended, a registration statement on Form 10 in connection with the proposed distribution to stockholders of Cendant Corporation (“Cendant”) of all of the shares of Wyndham Worldwide’s common stock. This filing is the second registration statement filed in connection with Cendant’s plan to separate into four, independent public companies. Wyndham Worldwide’s current affiliate, Realogy Corporation (“Realogy”), initially filed its registration statement on Form 10 on April 3, 2006 and filed an amendment to the Form 10 on May 9, 2006.

We wanted to take this opportunity to inform the staff of the Securities and Exchange Commission (the “Staff”) that common disclosures (other than business-specific disclosure) in the information statement filed as an exhibit to Wyndham Worldwide’s Form 10 are substantially the same as the corresponding disclosures included in Realogy’s information statement. In light of this and with a view toward simplifying and expediting the Wyndham Worldwide review process, Wyndham Worldwide has addressed in its information statement the applicable comments that Realogy received from the Staff in the comment letter, dated April 28, 2006, from Michael McTiernan, Esq. We look forward to working with you in connection with the review of Wyndham Worldwide’s Form 10.  If you have any questions, please feel free to contact me at (212) 735-3688.


May 11, 2006

Page 2

 

 

 

 

 

Sincerely,

/s/ Daniel E. Wolf
Daniel E. Wolf

 

 

cc: Scott G. McLester
  Wyndham Worldwide Corporation
  Executive Vice President and General Counsel
  Seven Sylvan Way
  Parsippany, New Jersey 07054

 

  Eric J. Bock
  Cendant Corporation
  Executive Vice President, Law and Corporate Secretary
  9 West 57th Street
  37th Floor
  New York, New York 10019

Dates Referenced Herein

This ‘10-12B’ Filing    Date    Other Filings
Filed as of:5/11/06None on these Dates
Filed on:5/10/06
5/9/06
4/28/06
4/3/06
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Filing Submission 0001193125-06-108042   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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