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– Release Delayed to: 10/31/06 ·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 |
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
SEC Letter |
SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP | ||||
FOUR TIMES SQUARE ------ TEL: (212) 735-3000 FAX: (212) 735-2000 |
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.
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 |
This ‘10-12B’ Filing | Date | Other Filings | ||
---|---|---|---|---|
Filed as of: | 5/11/06 | None on these Dates | ||
Filed on: | 5/10/06 | |||
5/9/06 | ||||
4/28/06 | ||||
4/3/06 | ||||
List all Filings |