SEC – ‘UPLOAD’ from 10/1/18 re: Pebblebrook Hotel Trust – ‘TEXT-EXTRACT’

On:  Monday, 10/1/18, at 12:35pm ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed to:  11/28/18   ·   Accession #:  0-18-30871

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Delayed-Release Comment or Other Letter from the SEC
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     32K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC (PDF Text)      1      6K 

‘TEXT-EXTRACT’   —   Comment or Other Letter from the SEC (PDF Text)

                                                          September 28, 2018

Jon Bortz                                                                       
Chairman, President and Chief Executive Officer                                 
Pebblebrook Hotel Trust                                                         
7315 Wisconsin Avenue, Suite 1100 West                                          
Bethesda, Maryland, 20814                                                       

Re: Pebblebrook Hotel Trust                                       
Registration Statement on Form S-4                        
Filed September 18, 2018                                  
File No. 333-227405                                       

Dear Mr. Bortz:                                                                 

      This is to advise you that we have not reviewed and will not review your
registration                                                                    
statement.                                                                      

      Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you                                                                   
that the company and its management are responsible for the accuracy and        
adequacy of their                                                               
disclosures, notwithstanding any review, comments, action or absence of action  
by the staff.                                                                   

  Please contact Josh Lobert, Staff Attorney, at 202-551-7150 with any
questions.                                                                      

                                                  Sincerely,

                                                   Division of
Corporation Finance                                                             
                                                      Office of Real
Estate and                                                                      
                                                   Commodities

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Release Delayed to:		11/28/18		CORRESP,  UPLOAD
Filed on:		10/1/18		UPLOAD
		9/28/18		UPLOAD
		9/18/18		S-4,  UPLOAD
				List all Filings

1 Previous Filing that this Filing References

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

 9/18/18  Pebblebrook Hotel Trust           S-4                   10:5M                                     Toppan Merrill-FA