MARRIOTT OWNERSHIP RESORTS, INC.

6649 Westwood Blvd.

Orlando, Florida 32821

July 7, 2020

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Marriott Ownership Resorts, Inc. Registration Statement on Form S-4

(SEC File No. 333-239393) Originally Filed on June 23, 2020

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Marriott Ownership Resorts, Inc. and each of the other registrants listed on Schedule A hereto (collectively, the “Registrants”) hereby request acceleration of the effective date of their Registration Statement on Form S-4 (SEC File No. 333-239393) (the “Registration Statement”) to 4:00 p.m., Eastern time, on July 9, 2020 or as soon as practicable thereafter. The Registrants hereby acknowledge their responsibilities under the Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed exchange offer of the securities specified in the Registration Statement.

Please call Richard B. Aftanas of Kirkland & Ellis LLP, counsel to the Registrants, at (212) 446-4722 as soon as the Registration Statement has been declared effective, or if you have any questions or concerns regarding this matter.

Very truly yours,
MARRIOTT OWNERSHIP RESORTS, INC.
By:	/s/ Joseph J. Bramuchi
	Joseph J. Bramuchi
	Treasurer and Vice President
MARRIOTT VACATIONS WORLDWIDE CORPORATION
By:	/s/ John E. Geller, Jr.
	John E. Geller, Jr.
	Executive Vice President and Chief Financial and Administrative Officer
AQUA HOSPITALITY LLC ASTON HOTELS & RESORTS FLORIDA, LLC MAUI CONDO AND HOME, LLC RQI HOLDINGS, LLC
By:	/s/ John E. Geller, Jr.
	John E. Geller, Jr.
	Manager

AQUA-ASTON HOSPITALITY, LLC
By:	/s/ Denis Ebrill
	Denis Ebrill
	Chief Executive Officer
AQUA HOTELS & RESORTS, LLC DIAMOND HEAD MANAGEMENT LLC HOTEL MANAGEMENT SERVICES LLC KAI MANAGEMENT SERVICES LLC
By:	Aqua Hospitality LLC
Its:	Manager
By:	/s/ John E. Geller, Jr.
	John E. Geller, Jr.
	Manager
AQUA HOTELS AND RESORTS OPERATOR LLC
By:	Aqua Hospitality LLC
Its:	Managing Member
By:	/s/ John E. Geller, Jr.
	John E. Geller, Jr.
	Manager
AQUA HOTELS AND RESORTS, INC.
By:	/s/ John E. Geller, Jr.
	John E. Geller, Jr.
	Executive Vice President
AQUA-ASTON HOLDINGS, INC.
By:	/s/ Joseph J. Bramuchi
	Joseph J. Bramuchi
	Treasurer
CDP GP, INC. CERROMAR DEVELOPMENT PARTNERS GP, INC. COCONUT PLANTATION PARTNER, INC. DATA MARKETING ASSOCIATES EAST, INC. FLEX COLLECTION, LLC HAWAII VACATION TITLE SERVICES, INC. HT-HIGHLANDS, INC. HTS-BEACH HOUSE, INC. HTS-COCONUT POINT, INC.
By:	/s/ Joseph J. Bramuchi
	Joseph J. Bramuchi
	Treasurer and Vice President

HTS-GROUND LAKE TAHOE, INC. HTS-KEY WEST, INC. HTS-KW, INC. HTS-LAKE TAHOE, INC. HTS-LOAN SERVICING, INC. HTS-MAIN STREET STATION, INC. HTS-SEDONA, INC. HTS-SUNSET HARBOR PARTNER, L.L.C. HV GLOBAL GROUP, INC. HV GLOBAL MANAGEMENT CORPORATION HV GLOBAL MARKETING CORPORATION ILG SHARED OWNERSHIP, INC. INTERVAL HOLDINGS, INC. INTERVAL INTERNATIONAL, INC. INTERVAL RESORT & FINANCIAL SERVICES, INC. INTERVAL SOFTWARE SERVICES, LLC KAUAI BLUE, INC. KAUAI LAGOONS HOLDINGS LLC LAGUNAMAR CANCUN MEXICO, INC. MANAGEMENT ACQUISITION HOLDINGS, LLC MARRIOTT KAUAI OWNERSHIP RESORTS, INC. MARRIOTT RESORTS HOSPITALITY CORPORATION MARRIOTT RESORTS SALES COMPANY, INC. MH KAPALUA VENTURE, LLC MORI GOLF (KAUAI), LLC MORI MEMBER (KAUAI), LLC MORI RESIDENCES, INC. MTSC, INC. MVW SERVICES CORPORATION MVW SSC, INC. MVW VACATIONS, LLC MVW US HOLDINGS LLC RCDC 942, L.L.C. RCDC CHRONICLE LLC RESORT SALES SERVICES, INC. SCOTTSDALE RESIDENCE CLUB, INC. SHERATON FLEX VACATIONS, LLC ST. REGIS NEW YORK MANAGEMENT, INC. ST. REGIS RESIDENCE CLUB, NEW YORK INC. THE LION & CROWN TRAVEL CO., LLC THE RITZ-CARLTON DEVELOPMENT COMPANY, INC. THE RITZ-CARLTON SALES COMPANY, INC. THE RITZ-CARLTON TITLE COMPANY, INC.
By:	/s/ Joseph J. Bramuchi
	Joseph J. Bramuchi
	Treasurer and Vice President

VACATION OWNERSHIP LENDING GP, INC. VACATION TITLE SERVICES, INC. VCH COMMUNICATIONS, INC. VCH CONSULTING, INC. VCH SYSTEMS, INC. VISTANA ACCEPTANCE CORP. VISTANA AVENTURAS, INC. VISTANA DEVELOPMENT, INC. VISTANA HAWAII MANAGEMENT, INC. VISTANA MANAGEMENT, INC. VISTANA MB MANAGEMENT, INC. VISTANA PORTFOLIO SERVICES, INC. VISTANA PSL, INC. VISTANA RESIDENTIAL MANAGEMENT, INC. VISTANA SIGNATURE EXPERIENCES, INC. VISTANA SIGNATURE NETWORK, INC. VISTANA VACATION OWNERSHIP, INC. VISTANA VACATION REALTY, INC. VISTANA VACATION SERVICES HAWAII, INC. VOL GP, INC. VOLT MERGER SUB, LLC VSE DEVELOPMENT, INC. VSE EAST, INC. VSE MEXICO PORTFOLIO SERVICES, INC. VSE MYRTLE BEACH, LLC VSE PACIFIC, INC. VSE TRADEMARK, INC. VSE VISTANA VILLAGES, INC. VSE WEST, INC. WESTIN SHERATON VACATION SERVICES, INC. WORLDWIDE VACATION & TRAVEL, INC. WVC RANCHO MIRAGE, INC.
By:	/s/ Joseph J. Bramuchi
	Joseph J. Bramuchi
	Treasurer and Vice President
AQUA LUANA OPERATOR LLC
By:	Aqua Hospitality LLC
Its:	Sole Member
By:	/s/ John E. Geller, Jr.
	John E. Geller, Jr.
	Manager
BEACH HOUSE DEVELOPMENT PARTNERSHIP
By:	HTS-Beach House, Inc.
Its:	General Partner
By:	/s/ Joseph J. Bramuchi
	Joseph J. Bramuchi
	Treasurer and Vice President

By:	HTS-Beach House Partner, L.L.C.
Its:	Partner
By:	/s/ Joseph J. Bramuchi
	Joseph J. Bramuchi
	Treasurer and Vice President
CDP INVESTORS, L.P.
By:	CDP GP, Inc.
Its:	General Partner
By:	/s/ Joseph J. Bramuchi
	Joseph J. Bramuchi
	Treasurer and Vice President
CERROMAR DEVELOPMENT PARTNERS, L.P., S.E.
By:	Cerromar Development Partners GP, Inc.
Its:	General Partner
By:	/s/ Joseph J. Bramuchi
	Joseph J. Bramuchi
	Treasurer and Vice President
FOH HOLDINGS, LLC
By:	/s/ Angela K. Halladay
	Angela K. Halladay
	Manager
FOH HOSPITALITY, LLC
By:	FOH Holdings, LLC
Its:	Sole Member
By:	/s/ Joseph J. Bramuchi
	Joseph J. Bramuchi
	Treasurer and Vice President
GRAND ASPEN HOLDINGS, LLC HPC DEVELOPER, LLC HTS-BC, L.L.C. HTS-MAUI, L.L.C.
By:	S.O.I. Acquisition Corp.
Its:	Sole Member
By:	/s/ Joseph J. Bramuchi
	Joseph J. Bramuchi
	Treasurer and Vice President
GRAND ASPEN LODGING, LLC
By:	Grand Aspen Holdings, LLC
Its:	Sole Member
By:	/s/ Joseph J. Bramuchi
	Joseph J. Bramuchi
	Treasurer and Vice President

HTS-BEACH HOUSE PARTNER, L.L.C.
By:	HTS-Beach House, Inc.
Its:	Sole Member
By:	/s/ Joseph J. Bramuchi
	Joseph J. Bramuchi
	Treasurer and Vice President
HTS-SAN ANTONIO, L.L.C. HTS-SAN ANTONIO, INC.
By:	/s/ Lisa Bailey Trosset
	Lisa Bailey Trosset
	Treasurer and Vice President
HTS-SAN ANTONIO, L.P.
By:	HTS-San Antonio, Inc.
Its:	General Partner
By:	/s/ Lisa Bailey Trosset
	Lisa Bailey Trosset
	Treasurer and Vice President
HTS-WINDWARD POINTE PARTNER, L.L.C.
By:	HTS-KW, Inc.
Its:	Sole Member
By:	/s/ Joseph J. Bramuchi
	Joseph J. Bramuchi
	Treasurer and Vice President
HVO KEY WEST HOLDINGS, LLC
By:	HV Global Marketing Corporation
Its:	Sole Member
By:	/s/ Joseph J. Bramuchi
	Joseph J. Bramuchi
	Treasurer and Vice President
IIC HOLDINGS, INCORPORATED
By:	/s/ Joseph J. Bramuchi
	Joseph J. Bramuchi
	Treasurer
ILG, LLC
By:	/s/ John E. Geller, Jr.
	John E. Geller, Jr.
	Executive Vice President and Chief Financial Officer
ILG MANAGEMENT, LLC
By:	/s/ James H Hunter, IV
	James H Hunter, IV
	Manager

REP HOLDINGS, LTD.
By:	/s/ Jeanette E. Marbert
	Jeanette E. Marbert
	Senior Vice President
KEY WESTER LIMITED
By:	HTS-KW, Inc.
Its:	General Partner
By:	/s/ Joseph J. Bramuchi
	Joseph J. Bramuchi
	Treasurer and Vice President
MARRIOTT OWNERSHIP RESORTS PROCUREMENT, LLC MORI WAIKOLOA HOLDING COMPANY, LLC
By:	Marriott Ownership Resorts, Inc.
Its:	Sole Member
By:	/s/ Joseph J. Bramuchi
	Joseph J. Bramuchi
	Treasurer and Vice President
MVW OF HAWAII, INC.
By:	/s/ Clifford M. Delorey
	Clifford M. Delorey
	President
MVW US SERVICES, LLC
By:	MVW SSC, Inc.
Its:	Sole Member
By:	/s/ Joseph J. Bramuchi
	Joseph J. Bramuchi
	Treasurer and Vice President
PELICAN LANDING TIMESHARE VENTURES LIMITED PARTNERSHIP
By:	HTS-Coconut Point, Inc.
Its:	General Partner
By:	/s/ Joseph J. Bramuchi
	Joseph J. Bramuchi
	Treasurer and Vice President
RBF, LLC
By:	The Ritz-Carlton Development Company, Inc.
Its:	Sole Member
By:	/s/ Joseph J. Bramuchi
	Joseph J. Bramuchi
	Treasurer and Vice President

R.C. CHRONICLE BUILDING, L.P.
By:	RCC (GP) Holdings LLC
Its:	General Partner
By:	RCC (LP) Holdings L.P.
Its:	Sole Member
By:	RCDC Chronicle LLC
Its:	General Partner
By:	The Ritz-Carlton Development Company, Inc.
Its:	Sole Member
By:	/s/ Joseph J. Bramuchi
	Joseph J. Bramuchi
	Treasurer and Vice President
RCC (GP) HOLDINGS LLC
By:	RCC (LP) Holdings L.P.
Its:	Sole Member
By:	RCDC Chronicle LLC
Its:	General Partner
By:	The Ritz-Carlton Development Company, Inc.
Its:	Sole Member
By:	/s/ Joseph J. Bramuchi
	Joseph J. Bramuchi
	Treasurer and Vice President
RCC (LP) HOLDINGS L.P.
By:	RCDC Chronicle LLC
Its:	General Partner
By:	The Ritz-Carlton Development Company, Inc.
Its:	Sole Member
By:	/s/ Joseph J. Bramuchi
	Joseph J. Bramuchi
	Treasurer and Vice President
RESORT MANAGEMENT FINANCE SERVICES, INC.
By:	/s/ Joseph J. Bramuchi
	Joseph J. Bramuchi
	Treasurer
S.O.I. ACQUISITION CORP.
By:	John E. Geller, Jr.
	John E. Geller, Jr.
	Executive Vice President and Chief Financial Officer

THE COBALT TRAVEL COMPANY, LLC THE RITZ-CARLTON MANAGEMENT COMPANY, L.L.C.
By:	The Ritz-Carlton Development Company
Its:	Sole Member
By:	/s/ Joseph J. Bramuchi
	Joseph J. Bramuchi
	Treasurer and Vice President
VACATION OWNERSHIP LENDING, L.P.
By:	Vacation Ownership Lending GP, Inc.
Its:	General Partner
By:	/s/ Joseph J. Bramuchi
	Joseph J. Bramuchi
	Treasurer and Vice President
VOL INVESTORS, L.P.
By:	VOL GP, Inc.
Its:	General Partner
By:	/s/ Joseph J. Bramuchi
	Joseph J. Bramuchi
	Treasurer and Vice President
WINDWARD POINTE II, L.L.C.
By:	Key Wester Limited
Its:	Sole Member
By:	HTS-KW, Inc.
Its:	General Partner
By:	/s/ Joseph J. Bramuchi
	Joseph J. Bramuchi
	Treasurer and Vice President

cc:	Richard B. Aftanas, P.C.
	Kirkland & Ellis LLP

Schedule A

Aqua Hospitality LLC

Aqua Hotels and Resorts Operator LLC

Aqua Hotels and Resorts, Inc.

Aqua Hotels & Resorts, LLC

Aqua Luana Operator LLC

Aqua-Aston Holdings, Inc.

Aqua-Aston Hospitality, LLC

Aston Hotels & Resorts Florida, LLC

Beach House Development Partnership

CDP GP, Inc.

CDP Investors, L.P.

Cerromar Development Partners GP, Inc.

Cerromar Development Partners, L.P., S.E.

Coconut Plantation Partner, Inc.

Data Marketing Associates East, Inc.

Diamond Head Management LLC

Flex Collection, LLC

FOH Holdings, LLC

FOH Hospitality, LLC

Grand Aspen Holdings, LLC

Grand Aspen Lodging, LLC

Hawaii Vacation Title Services, Inc.

Hotel Management Services LLC

HPC Developer, LLC

HT-Highlands, Inc.

HTS-BC, L.L.C.

HTS-Beach House Partner, L.L.C.

HTS-Beach House, Inc.

HTS-Coconut Point, Inc.

HTS-Ground Lake Tahoe, Inc.

HTS-Key West, Inc.

HTS-KW, Inc.

HTS-Lake Tahoe, Inc.

HTS-Loan Servicing, Inc.

HTS-Main Street Station, Inc.

HTS-Maui, L.L.C.

HTS-San Antonio, Inc.

HTS-San Antonio, L.L.C.

HTS-San Antonio, L.P.

HTS-Sedona, Inc.

HTS-Sunset Harbor Partner, L.L.C.

HTS-Windward Pointe Partner, L.L.C.

HV Global Group, Inc.

HV Global Management Corporation

HV Global Marketing Corporation

HVO Key West Holdings, LLC

IIC Holdings, Incorporated

ILG, LLC

ILG Management, LLC

ILG Shared Ownership, Inc.

Interval Holdings, Inc.

Interval International, Inc.

Interval Resort & Financial Services, Inc.

Interval Software Services, LLC

Kai Management Services LLC

Kauai Blue, Inc.

Kauai Lagoons Holdings LLC

Key Wester Limited

Lagunamar Cancun Mexico, Inc.

Management Acquisition Holdings, LLC

Marriott Kauai Ownership Resorts, Inc.

Marriott Ownership Resorts Procurement, LLC

Marriott Resorts Hospitality Corporation

Marriott Resorts Sales Company, Inc.

Marriott Vacations Worldwide Corporation

Maui Condo and Home, LLC

MH Kapalua Venture, LLC

MORI Golf (Kauai), LLC

MORI Member (Kauai), LLC

MORI Residences, Inc.

MORI Waikoloa Holding Company, LLC

MTSC, Inc.

MVW of Hawaii, Inc.

MVW Services Corporation

MVW SSC, Inc.

MVW US Holdings LLC

MVW US Services, LLC

MVW Vacations, LLC

Pelican Landing Timeshare Ventures Limited Partnership

R.C. Chronicle Building, L.P.

RBF, LLC

RCC (GP) Holdings LLC

RCC (LP) Holdings L.P.

RCDC 942, L.L.C.

RCDC Chronicle LLC

REP Holdings, Ltd.

Resort Management Finance Services, Inc.

Resort Sales Services, Inc.

RQI Holdings, LLC

S.O.I. Acquisition Corp.

Scottsdale Residence Club, Inc.

Sheraton Flex Vacations, LLC

St. Regis New York Management, Inc.

St. Regis Residence Club, New York Inc.

The Cobalt Travel Company, LLC

The Lion & Crown Travel Co., LLC

The Ritz-Carlton Development Company, Inc.

The Ritz-Carlton Management Company, L.L.C.

The Ritz-Carlton Sales Company, Inc.

The Ritz-Carlton Title Company, Inc.

Vacation Ownership Lending GP, Inc.

Vacation Ownership Lending, L.P.

Vacation Title Services, Inc.

VCH Communications, Inc.

VCH Consulting, Inc.

VCH Systems, Inc.

Vistana Acceptance Corp.

Vistana Aventuras, Inc.

Vistana Development, Inc.

Vistana Hawaii Management, Inc.

Vistana Management, Inc.

Vistana MB Management, Inc.

Vistana Portfolio Services, Inc.

Vistana PSL, Inc.

Vistana Residential Management, Inc.

Vistana Signature Experiences, Inc.

Vistana Signature Network, Inc.

Vistana Vacation Ownership, Inc.

Vistana Vacation Realty, Inc.

Vistana Vacation Services Hawaii, Inc.

VOL GP, Inc.

VOL Investors, L.P.

Volt Merger Sub, LLC

VSE Development, Inc.

VSE East, Inc.

VSE Mexico Portfolio Services, Inc.

VSE Myrtle Beach, LLC

VSE Pacific, Inc.

VSE Trademark, Inc.

VSE Vistana Villages, Inc.

VSE West, Inc.

Westin Sheraton Vacation Services, Inc.

Windward Pointe II, L.L.C.

Worldwide Vacation & Travel, Inc.

WVC Rancho Mirage, Inc.