<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2006-07-14</finalEffectivenessDispDate>
        <form>S-4</form>
        <filer>
            <cik>0001061937</cik>
            <entityName>HOST HOTELS &amp; RESORTS L.P.</entityName>
            <fileNumber>333-135077</fileNumber>
        </filer>
        <filer>
            <cik>0001309575</cik>
            <entityName>HMC GRACE (CALGARY) CO</entityName>
            <fileNumber>333-135077-98</fileNumber>
        </filer>
        <filer>
            <cik>0001309576</cik>
            <entityName>HMC MAUI LLC</entityName>
            <fileNumber>333-135077-97</fileNumber>
        </filer>
        <filer>
            <cik>0001315132</cik>
            <entityName>HMC KEA LANI LLC</entityName>
            <fileNumber>333-135077-96</fileNumber>
        </filer>
        <filer>
            <cik>0001315129</cik>
            <entityName>HMC CHICAGO LAKEFRONT LLC</entityName>
            <fileNumber>333-135077-95</fileNumber>
        </filer>
        <filer>
            <cik>0001309579</cik>
            <entityName>HMC LENOX LLC</entityName>
            <fileNumber>333-135077-94</fileNumber>
        </filer>
        <filer>
            <cik>0001366118</cik>
            <entityName>HMC Toronto Air CO</entityName>
            <fileNumber>333-135077-93</fileNumber>
        </filer>
        <filer>
            <cik>0001366106</cik>
            <entityName>HMc Toronto EC CO</entityName>
            <fileNumber>333-135077-92</fileNumber>
        </filer>
        <filer>
            <cik>0001366115</cik>
            <entityName>Host Realty Partnership LP</entityName>
            <fileNumber>333-135077-91</fileNumber>
        </filer>
        <filer>
            <cik>0001366113</cik>
            <entityName>Host Houston Briar Oaks, LP</entityName>
            <fileNumber>333-135077-90</fileNumber>
        </filer>
        <filer>
            <cik>0001366111</cik>
            <entityName>Cincinnati Plaza LLC</entityName>
            <fileNumber>333-135077-89</fileNumber>
        </filer>
        <filer>
            <cik>0001366110</cik>
            <entityName>Host Cincinnati II LLC</entityName>
            <fileNumber>333-135077-88</fileNumber>
        </filer>
        <filer>
            <cik>0001366109</cik>
            <entityName>Host Financing LLC</entityName>
            <fileNumber>333-135077-87</fileNumber>
        </filer>
        <filer>
            <cik>0001366081</cik>
            <entityName>Host Needham LLC</entityName>
            <fileNumber>333-135077-86</fileNumber>
        </filer>
        <filer>
            <cik>0001366079</cik>
            <entityName>Host Needham II LLC</entityName>
            <fileNumber>333-135077-85</fileNumber>
        </filer>
        <filer>
            <cik>0001366078</cik>
            <entityName>Host Needham Hotel LLC</entityName>
            <fileNumber>333-135077-84</fileNumber>
        </filer>
        <filer>
            <cik>0001366080</cik>
            <entityName>Host Realty LLC</entityName>
            <fileNumber>333-135077-83</fileNumber>
        </filer>
        <filer>
            <cik>0001366104</cik>
            <entityName>Host Realty CO LLC</entityName>
            <fileNumber>333-135077-82</fileNumber>
        </filer>
        <filer>
            <cik>0001366103</cik>
            <entityName>Host Realty Hotel LLC</entityName>
            <fileNumber>333-135077-81</fileNumber>
        </filer>
        <filer>
            <cik>0001366102</cik>
            <entityName>Host Tucson LLC</entityName>
            <fileNumber>333-135077-80</fileNumber>
        </filer>
        <filer>
            <cik>0001366101</cik>
            <entityName>Host Waltham LLC</entityName>
            <fileNumber>333-135077-79</fileNumber>
        </filer>
        <filer>
            <cik>0001366100</cik>
            <entityName>Host Waltham II LLC</entityName>
            <fileNumber>333-135077-78</fileNumber>
        </filer>
        <filer>
            <cik>0001366099</cik>
            <entityName>Host Waltham Hotel LLC</entityName>
            <fileNumber>333-135077-77</fileNumber>
        </filer>
        <filer>
            <cik>0001366098</cik>
            <entityName>South Coast Host Hotels LLC</entityName>
            <fileNumber>333-135077-76</fileNumber>
        </filer>
        <filer>
            <cik>0001345526</cik>
            <entityName>HMC OHARE SUITES GROUND LLC</entityName>
            <fileNumber>333-135077-75</fileNumber>
        </filer>
        <filer>
            <cik>0001366083</cik>
            <entityName>Host Mission Hills LLC</entityName>
            <fileNumber>333-135077-74</fileNumber>
        </filer>
        <filer>
            <cik>0001366084</cik>
            <entityName>Host Los Angeles LLC</entityName>
            <fileNumber>333-135077-73</fileNumber>
        </filer>
        <filer>
            <cik>0001366085</cik>
            <entityName>Host Indianapolis I LLC</entityName>
            <fileNumber>333-135077-72</fileNumber>
        </filer>
        <filer>
            <cik>0001366086</cik>
            <entityName>Host Fourth Avenue LLC</entityName>
            <fileNumber>333-135077-71</fileNumber>
        </filer>
        <filer>
            <cik>0001366194</cik>
            <entityName>HST I LLC</entityName>
            <fileNumber>333-135077-69</fileNumber>
        </filer>
        <filer>
            <cik>0001366195</cik>
            <entityName>HST LT LLC</entityName>
            <fileNumber>333-135077-68</fileNumber>
        </filer>
        <filer>
            <cik>0001366196</cik>
            <entityName>Mission Hills TPP LLC</entityName>
            <fileNumber>333-135077-67</fileNumber>
        </filer>
        <filer>
            <cik>0001366197</cik>
            <entityName>Needham TPP LLC</entityName>
            <fileNumber>333-135077-66</fileNumber>
        </filer>
        <filer>
            <cik>0001366216</cik>
            <entityName>Host Cincinnati Hotel LLC</entityName>
            <fileNumber>333-135077-65</fileNumber>
        </filer>
        <filer>
            <cik>0001366215</cik>
            <entityName>Host Mission Hills II LLC</entityName>
            <fileNumber>333-135077-64</fileNumber>
        </filer>
        <filer>
            <cik>0001366230</cik>
            <entityName>Starlex LLC</entityName>
            <fileNumber>333-135077-63</fileNumber>
        </filer>
        <filer>
            <cik>0001366232</cik>
            <entityName>Tampa TPP LLC</entityName>
            <fileNumber>333-135077-62</fileNumber>
        </filer>
        <filer>
            <cik>0001366231</cik>
            <entityName>Tucson TPP LLC</entityName>
            <fileNumber>333-135077-61</fileNumber>
        </filer>
        <filer>
            <cik>0001086977</cik>
            <entityName>HMH RIVERS LP</entityName>
            <fileNumber>333-135077-60</fileNumber>
        </filer>
        <filer>
            <cik>0001086978</cik>
            <entityName>AIRPORT HOTELS LLC</entityName>
            <fileNumber>333-135077-59</fileNumber>
        </filer>
        <filer>
            <cik>0001087103</cik>
            <entityName>HMH NORFOLK LP</entityName>
            <fileNumber>333-135077-58</fileNumber>
        </filer>
        <filer>
            <cik>0001087078</cik>
            <entityName>HMC CHICAGO LLC</entityName>
            <fileNumber>333-135077-57</fileNumber>
        </filer>
        <filer>
            <cik>0001087106</cik>
            <entityName>IVY STREET LLC</entityName>
            <fileNumber>333-135077-56</fileNumber>
        </filer>
        <filer>
            <cik>0001163839</cik>
            <entityName>HMC INTERSTATE MANHATTAN BEACH LP</entityName>
            <fileNumber>333-135077-55</fileNumber>
        </filer>
        <filer>
            <cik>0001129173</cik>
            <entityName>HMC HOST RESTAURANTS LLC</entityName>
            <fileNumber>333-135077-54</fileNumber>
        </filer>
        <filer>
            <cik>0001271172</cik>
            <entityName>SD HOTELS LLC</entityName>
            <fileNumber>333-135077-53</fileNumber>
        </filer>
        <filer>
            <cik>0001087102</cik>
            <entityName>HMH GENERAL PARTNER HOLDINGS LLC</entityName>
            <fileNumber>333-135077-52</fileNumber>
        </filer>
        <filer>
            <cik>0001002581</cik>
            <entityName>HOST OF BOSTON LTD</entityName>
            <fileNumber>333-135077-51</fileNumber>
        </filer>
        <filer>
            <cik>0001002582</cik>
            <entityName>HOST OF HOUSTON LTD</entityName>
            <fileNumber>333-135077-50</fileNumber>
        </filer>
        <filer>
            <cik>0001002583</cik>
            <entityName>HOST OF HOUSTON 1979</entityName>
            <fileNumber>333-135077-49</fileNumber>
        </filer>
        <filer>
            <cik>0001086964</cik>
            <entityName>HMC RETIREMENT PROPERTIES LP</entityName>
            <fileNumber>333-135077-48</fileNumber>
        </filer>
        <filer>
            <cik>0001086980</cik>
            <entityName>HMH MARIAN LLC</entityName>
            <fileNumber>333-135077-47</fileNumber>
        </filer>
        <filer>
            <cik>0001087104</cik>
            <entityName>HMC ATLANTA LLC</entityName>
            <fileNumber>333-135077-46</fileNumber>
        </filer>
        <filer>
            <cik>0001129166</cik>
            <entityName>HMC BCR HOLDINGS LLC</entityName>
            <fileNumber>333-135077-45</fileNumber>
        </filer>
        <filer>
            <cik>0001087120</cik>
            <entityName>HMC BURLINGAME LLC</entityName>
            <fileNumber>333-135077-44</fileNumber>
        </filer>
        <filer>
            <cik>0001086990</cik>
            <entityName>HMC CAPITAL LLC</entityName>
            <fileNumber>333-135077-43</fileNumber>
        </filer>
        <filer>
            <cik>0001087074</cik>
            <entityName>HMC CAPITAL RESOURCES LLC</entityName>
            <fileNumber>333-135077-42</fileNumber>
        </filer>
        <filer>
            <cik>0001129906</cik>
            <entityName>HMC PARK RIDGE LLC</entityName>
            <fileNumber>333-135077-41</fileNumber>
        </filer>
        <filer>
            <cik>0001087082</cik>
            <entityName>HOST PARK RIDGE LLC</entityName>
            <fileNumber>333-135077-40</fileNumber>
        </filer>
        <filer>
            <cik>0001087118</cik>
            <entityName>HMC SUITES LLC</entityName>
            <fileNumber>333-135077-39</fileNumber>
        </filer>
        <filer>
            <cik>0001086963</cik>
            <entityName>HMC SUITES LTD PARTNERSHIP</entityName>
            <fileNumber>333-135077-38</fileNumber>
        </filer>
        <filer>
            <cik>0001087077</cik>
            <entityName>PRM LLC</entityName>
            <fileNumber>333-135077-37</fileNumber>
        </filer>
        <filer>
            <cik>0001271993</cik>
            <entityName>WELLSFORD PARK RIDGE HMC HOTEL LTD PARTNERSHIP</entityName>
            <fileNumber>333-135077-36</fileNumber>
        </filer>
        <filer>
            <cik>0001074195</cik>
            <entityName>YBG ASSOCIATES LLC</entityName>
            <fileNumber>333-135077-35</fileNumber>
        </filer>
        <filer>
            <cik>0001087084</cik>
            <entityName>HMC DESERT LLC</entityName>
            <fileNumber>333-135077-34</fileNumber>
        </filer>
        <filer>
            <cik>0001129167</cik>
            <entityName>HMC PALM DESERT LLC</entityName>
            <fileNumber>333-135077-33</fileNumber>
        </filer>
        <filer>
            <cik>0001087089</cik>
            <entityName>HMC DIVERSIFIED LLC</entityName>
            <fileNumber>333-135077-32</fileNumber>
        </filer>
        <filer>
            <cik>0001129181</cik>
            <entityName>HMC EAST SIDE LLC</entityName>
            <fileNumber>333-135077-31</fileNumber>
        </filer>
        <filer>
            <cik>0001315133</cik>
            <entityName>EAST SIDE HOTEL ASSOCIATES, L.P.</entityName>
            <fileNumber>333-135077-30</fileNumber>
        </filer>
        <filer>
            <cik>0001087097</cik>
            <entityName>HMC EAST SIDE II LLC</entityName>
            <fileNumber>333-135077-29</fileNumber>
        </filer>
        <filer>
            <cik>0001087113</cik>
            <entityName>HMC GATEWAY LLC</entityName>
            <fileNumber>333-135077-28</fileNumber>
        </filer>
        <filer>
            <cik>0001087121</cik>
            <entityName>HMC GRAND LLC</entityName>
            <fileNumber>333-135077-27</fileNumber>
        </filer>
        <filer>
            <cik>0001087086</cik>
            <entityName>HMC HANOVER LLC</entityName>
            <fileNumber>333-135077-26</fileNumber>
        </filer>
        <filer>
            <cik>0001087091</cik>
            <entityName>HMC HARTFORD LLC</entityName>
            <fileNumber>333-135077-25</fileNumber>
        </filer>
        <filer>
            <cik>0001086991</cik>
            <entityName>HMC HOTEL DEVELOPMENT LLC</entityName>
            <fileNumber>333-135077-24</fileNumber>
        </filer>
        <filer>
            <cik>0001087081</cik>
            <entityName>HMC HPP LLC</entityName>
            <fileNumber>333-135077-23</fileNumber>
        </filer>
        <filer>
            <cik>0001087105</cik>
            <entityName>HMC IHP HOLDINGS LLC</entityName>
            <fileNumber>333-135077-22</fileNumber>
        </filer>
        <filer>
            <cik>0001087100</cik>
            <entityName>HMC MANHATTAN BEACH LLC</entityName>
            <fileNumber>333-135077-21</fileNumber>
        </filer>
        <filer>
            <cik>0001087096</cik>
            <entityName>HMC MARKET STREET LLC</entityName>
            <fileNumber>333-135077-20</fileNumber>
        </filer>
        <filer>
            <cik>0001086972</cik>
            <entityName>NEW MARKET STREET LP</entityName>
            <fileNumber>333-135077-19</fileNumber>
        </filer>
        <filer>
            <cik>0001129168</cik>
            <entityName>HMC GEORGIA LLC</entityName>
            <fileNumber>333-135077-18</fileNumber>
        </filer>
        <filer>
            <cik>0001087076</cik>
            <entityName>HMC MEXPARK LLC</entityName>
            <fileNumber>333-135077-17</fileNumber>
        </filer>
        <filer>
            <cik>0001087079</cik>
            <entityName>HMC POLANCO LLC</entityName>
            <fileNumber>333-135077-16</fileNumber>
        </filer>
        <filer>
            <cik>0001087080</cik>
            <entityName>HMC NGL LLC</entityName>
            <fileNumber>333-135077-15</fileNumber>
        </filer>
        <filer>
            <cik>0001366583</cik>
            <entityName>Host Mission Hills Hotel LLC</entityName>
            <fileNumber>333-135077-140</fileNumber>
        </filer>
        <filer>
            <cik>0001087122</cik>
            <entityName>HMC OLS I L P</entityName>
            <fileNumber>333-135077-14</fileNumber>
        </filer>
        <filer>
            <cik>0001086987</cik>
            <entityName>HMH RESTAURANT LLC</entityName>
            <fileNumber>333-135077-139</fileNumber>
        </filer>
        <filer>
            <cik>0001086988</cik>
            <entityName>HMH RIVERS LLC</entityName>
            <fileNumber>333-135077-138</fileNumber>
        </filer>
        <filer>
            <cik>0001086989</cik>
            <entityName>HMH WTC LLC</entityName>
            <fileNumber>333-135077-137</fileNumber>
        </filer>
        <filer>
            <cik>0001086994</cik>
            <entityName>HOST LA JOLLA LLC</entityName>
            <fileNumber>333-135077-136</fileNumber>
        </filer>
        <filer>
            <cik>0001086966</cik>
            <entityName>CITY CENTER HOTEL L P</entityName>
            <fileNumber>333-135077-135</fileNumber>
        </filer>
        <filer>
            <cik>0001271170</cik>
            <entityName>TIMES SQUARE LLC</entityName>
            <fileNumber>333-135077-134</fileNumber>
        </filer>
        <filer>
            <cik>0001129171</cik>
            <entityName>MARKET STREET HOST LLC</entityName>
            <fileNumber>333-135077-133</fileNumber>
        </filer>
        <filer>
            <cik>0001087085</cik>
            <entityName>PHILADELPHIA AIRPORT HOTEL LLC</entityName>
            <fileNumber>333-135077-132</fileNumber>
        </filer>
        <filer>
            <cik>0001087075</cik>
            <entityName>PM FINANCIAL LLC</entityName>
            <fileNumber>333-135077-131</fileNumber>
        </filer>
        <filer>
            <cik>0001086968</cik>
            <entityName>PM FINANCIAL LP</entityName>
            <fileNumber>333-135077-130</fileNumber>
        </filer>
        <filer>
            <cik>0001087108</cik>
            <entityName>HMC OP BN LLC</entityName>
            <fileNumber>333-135077-13</fileNumber>
        </filer>
        <filer>
            <cik>0001129172</cik>
            <entityName>HMC PROPERTY LEASING LLC</entityName>
            <fileNumber>333-135077-129</fileNumber>
        </filer>
        <filer>
            <cik>0001087112</cik>
            <entityName>SANTA CLARA HMC LLC</entityName>
            <fileNumber>333-135077-128</fileNumber>
        </filer>
        <filer>
            <cik>0001087101</cik>
            <entityName>TIMES SQUARES GP LLC</entityName>
            <fileNumber>333-135077-127</fileNumber>
        </filer>
        <filer>
            <cik>0001129174</cik>
            <entityName>DURBIN LLC</entityName>
            <fileNumber>333-135077-126</fileNumber>
        </filer>
        <filer>
            <cik>0001129183</cik>
            <entityName>HMC HT LLC</entityName>
            <fileNumber>333-135077-125</fileNumber>
        </filer>
        <filer>
            <cik>0001129185</cik>
            <entityName>HMC JWDC LLC</entityName>
            <fileNumber>333-135077-124</fileNumber>
        </filer>
        <filer>
            <cik>0001129186</cik>
            <entityName>HMC OLS I LLC</entityName>
            <fileNumber>333-135077-123</fileNumber>
        </filer>
        <filer>
            <cik>0001129187</cik>
            <entityName>HMC OLS II L P</entityName>
            <fileNumber>333-135077-122</fileNumber>
        </filer>
        <filer>
            <cik>0001163832</cik>
            <entityName>AMELIATEL</entityName>
            <fileNumber>333-135077-121</fileNumber>
        </filer>
        <filer>
            <cik>0001163833</cik>
            <entityName>HMC AMELIA I LLC</entityName>
            <fileNumber>333-135077-120</fileNumber>
        </filer>
        <filer>
            <cik>0001087114</cik>
            <entityName>HMC PACIFIC GATEWAY LLC</entityName>
            <fileNumber>333-135077-12</fileNumber>
        </filer>
        <filer>
            <cik>0001163834</cik>
            <entityName>HMC AMELIA II LLC</entityName>
            <fileNumber>333-135077-119</fileNumber>
        </filer>
        <filer>
            <cik>0001163835</cik>
            <entityName>ROCKLEDGE HOTEL LLC</entityName>
            <fileNumber>333-135077-118</fileNumber>
        </filer>
        <filer>
            <cik>0001163836</cik>
            <entityName>FERNWOOD HOTEL LLC</entityName>
            <fileNumber>333-135077-117</fileNumber>
        </filer>
        <filer>
            <cik>0001271167</cik>
            <entityName>HMC COPLEY LLC</entityName>
            <fileNumber>333-135077-116</fileNumber>
        </filer>
        <filer>
            <cik>0001271168</cik>
            <entityName>HMC HEADHOUSE FUNDING LLC</entityName>
            <fileNumber>333-135077-115</fileNumber>
        </filer>
        <filer>
            <cik>0001271171</cik>
            <entityName>IVY STREET HOPEWELL  LLC</entityName>
            <fileNumber>333-135077-114</fileNumber>
        </filer>
        <filer>
            <cik>0001271169</cik>
            <entityName>HMC DIVERSIFIED AMERICAN HOTELS LP</entityName>
            <fileNumber>333-135077-113</fileNumber>
        </filer>
        <filer>
            <cik>0000357226</cik>
            <entityName>POTOMAC HOTEL LTD PARTNERSHIP</entityName>
            <fileNumber>333-135077-112</fileNumber>
        </filer>
        <filer>
            <cik>0001309562</cik>
            <entityName>HMC AP GP LLC</entityName>
            <fileNumber>333-135077-111</fileNumber>
        </filer>
        <filer>
            <cik>0001309563</cik>
            <entityName>HMC AP LP</entityName>
            <fileNumber>333-135077-110</fileNumber>
        </filer>
        <filer>
            <cik>0001086981</cik>
            <entityName>HMC PLP LLC</entityName>
            <fileNumber>333-135077-11</fileNumber>
        </filer>
        <filer>
            <cik>0001309564</cik>
            <entityName>HMC AP CANADA CO</entityName>
            <fileNumber>333-135077-109</fileNumber>
        </filer>
        <filer>
            <cik>0001309565</cik>
            <entityName>HMC TORONTO AIRPORT GP LLC</entityName>
            <fileNumber>333-135077-108</fileNumber>
        </filer>
        <filer>
            <cik>0001309566</cik>
            <entityName>HMC TORONTO AIRPORT LP</entityName>
            <fileNumber>333-135077-107</fileNumber>
        </filer>
        <filer>
            <cik>0001309567</cik>
            <entityName>HMC TORONTO EC GP LLC</entityName>
            <fileNumber>333-135077-106</fileNumber>
        </filer>
        <filer>
            <cik>0001309568</cik>
            <entityName>HMC TORONTO EC LP</entityName>
            <fileNumber>333-135077-105</fileNumber>
        </filer>
        <filer>
            <cik>0001309569</cik>
            <entityName>HMC CHARLOTTE GP LLC</entityName>
            <fileNumber>333-135077-104</fileNumber>
        </filer>
        <filer>
            <cik>0001309571</cik>
            <entityName>HMC CHARLOTTE LP</entityName>
            <fileNumber>333-135077-103</fileNumber>
        </filer>
        <filer>
            <cik>0001309573</cik>
            <entityName>HMC CHARLOTTE (CALGARY) CO</entityName>
            <fileNumber>333-135077-102</fileNumber>
        </filer>
        <filer>
            <cik>0001315139</cik>
            <entityName>CALGARY CHARLOTTE PARTNERSHIP</entityName>
            <fileNumber>333-135077-101</fileNumber>
        </filer>
        <filer>
            <cik>0001309504</cik>
            <entityName>CALGARY CHARLOTTE HOLDINGS CO</entityName>
            <fileNumber>333-135077-100</fileNumber>
        </filer>
        <filer>
            <cik>0001086970</cik>
            <entityName>CHESAPEAKE HOTEL LP</entityName>
            <fileNumber>333-135077-10</fileNumber>
        </filer>
        <filer>
            <cik>0001087094</cik>
            <entityName>HMC POTOMAC LLC</entityName>
            <fileNumber>333-135077-09</fileNumber>
        </filer>
        <filer>
            <cik>0001271165</cik>
            <entityName>HMC PROPERTIES I LLC</entityName>
            <fileNumber>333-135077-08</fileNumber>
        </filer>
        <filer>
            <cik>0001087109</cik>
            <entityName>HMC PROPERTIES II LLC</entityName>
            <fileNumber>333-135077-07</fileNumber>
        </filer>
        <filer>
            <cik>0001086976</cik>
            <entityName>HMC SBM TWO LLC</entityName>
            <fileNumber>333-135077-06</fileNumber>
        </filer>
        <filer>
            <cik>0001087125</cik>
            <entityName>HMC SEATTLE LLC</entityName>
            <fileNumber>333-135077-05</fileNumber>
        </filer>
        <filer>
            <cik>0001129170</cik>
            <entityName>HMC SFO LLC</entityName>
            <fileNumber>333-135077-04</fileNumber>
        </filer>
        <filer>
            <cik>0001087126</cik>
            <entityName>HMC SWISS HOLDINGS LLC</entityName>
            <fileNumber>333-135077-03</fileNumber>
        </filer>
        <filer>
            <cik>0001087095</cik>
            <entityName>HMH NORFOLK LLC</entityName>
            <fileNumber>333-135077-02</fileNumber>
        </filer>
        <filer>
            <cik>0001086983</cik>
            <entityName>HMH PENTAGON LLC</entityName>
            <fileNumber>333-135077-01</fileNumber>
        </filer>
    </effectiveData>
</edgarSubmission>
