<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/schedule13g" xmlns:com="http://www.sec.gov/edgar/common">
  <headerData>
    <submissionType>SCHEDULE 13G</submissionType>
    <filerInfo>
      <filer>
        <filerCredentials>
          <cik>0001859375</cik>
          <ccc>XXXXXXXX</ccc>
        </filerCredentials>
      </filer>
      <liveTestFlag>LIVE</liveTestFlag>



    </filerInfo>
  </headerData>
  <formData>
    <coverPageHeader>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <eventDateRequiresFilingThisStatement>11/25/2025</eventDateRequiresFilingThisStatement>
      <issuerInfo>
        <issuerCik>0001617406</issuerCik>
        <issuerName>Park Hotels &amp; Resorts Inc.</issuerName>
        <issuerCusip>700517105</issuerCusip>
        <issuerPrincipalExecutiveOfficeAddress>
          <com:street1>1775 TYSONS BLVD</com:street1>
          <com:street2>7TH FLOOR</com:street2>
          <com:city>TYSONS</com:city>
          <com:stateOrCountry>VA</com:stateOrCountry>
          <com:zipCode>22102</com:zipCode>
        </issuerPrincipalExecutiveOfficeAddress>
      </issuerInfo>
      <designateRulesPursuantThisScheduleFiled>
        <designateRulePursuantThisScheduleFiled>Rule 13d-1(d)</designateRulePursuantThisScheduleFiled>
      </designateRulesPursuantThisScheduleFiled>
    </coverPageHeader>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>RM Trading of Florida LLC</reportingPersonName>
      <citizenshipOrOrganization>FL</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>10000000.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>10000000.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>10000000.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>5.0</classPercent>
      <typeOfReportingPerson>OO</typeOfReportingPerson>
      <comments>10,000,000 shares, all of which are directly owned by RMT.
*Based on 199,911,257 Common Shares outstanding as of September 30, 2025, as reported in the Issuer's Quarterly Report on Form 10-Q for the quarter ended September 30, 20025, filed with the Securities and Exchange Commission on November 3, 2025.</comments>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>Paley Mark Steven</reportingPersonName>
      <citizenshipOrOrganization>X1</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>0.00</soleVotingPower>
        <sharedVotingPower>10000000.00</sharedVotingPower>
        <soleDispositivePower>0.00</soleDispositivePower>
        <sharedDispositivePower>10000000.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>10000000.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>5.0</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
      <comments>10,000,000 shares, all of which are directly owned by RMT.  Mark S. Paley, manager and member of RMT, may be deemed to have shared voting power to vote these shares.
*Based on 199,911,257 Common Shares outstanding as of September 30, 2025, as reported in the Issuer's Quarterly Report on Form 10-Q for the quarter ended September 30, 20025, filed with the Securities and Exchange Commission on November 3, 2025.
</comments>
    </coverPageHeaderReportingPersonDetails>
    <coverPageHeaderReportingPersonDetails>

      <reportingPersonName>BEIT ROGER J</reportingPersonName>
      <citizenshipOrOrganization>X1</citizenshipOrOrganization>
      <reportingPersonBeneficiallyOwnedNumberOfShares>
        <soleVotingPower>450000.00</soleVotingPower>
        <sharedVotingPower>10000000.00</sharedVotingPower>
        <soleDispositivePower>450000.00</soleDispositivePower>
        <sharedDispositivePower>10000000.00</sharedDispositivePower>
      </reportingPersonBeneficiallyOwnedNumberOfShares>
      <reportingPersonBeneficiallyOwnedAggregateNumberOfShares>10450000.00</reportingPersonBeneficiallyOwnedAggregateNumberOfShares>
      <classPercent>5.2</classPercent>
      <typeOfReportingPerson>IN</typeOfReportingPerson>
      <comments>10,000,000 shares, all of which are directly owned by RMT.  Roger J. Beit, manager and member of RMT, may be deemed to have shared voting power to vote these shares.
*450,000 shares are directly owned by Roger J. Beit.
*Based on 199,911,257 Common Shares outstanding as of September 30, 2025, as reported in the Issuer's Quarterly Report on Form 10-Q for the quarter ended September 30, 20025, filed with the Securities and Exchange Commission on November 3, 2025.</comments>
    </coverPageHeaderReportingPersonDetails>
    <items>
      <item1>
        <issuerName>Park Hotels &amp; Resorts Inc.</issuerName>
        <issuerPrincipalExecutiveOfficeAddress>1775 TYSONS BLVD, 7TH FLOOR, TYSONS, VIRGINIA, 22102.</issuerPrincipalExecutiveOfficeAddress>
      </item1>
      <item2>
        <filingPersonName>RM Trading of Florida LLC</filingPersonName>
        <principalBusinessOfficeOrResidenceAddress>1 North Breakers Row, Apt 141, Palm Beach, FL  33480</principalBusinessOfficeOrResidenceAddress>
        <citizenship>Florida</citizenship>
      </item2>
      <item3>
        <notApplicableFlag>Y</notApplicableFlag>
      </item3>
      <item4>
        <amountBeneficiallyOwned>See Row 9 of the cover page for each Reporting Person.</amountBeneficiallyOwned>
        <classPercent>See Row 11 of the cover page for each Reporting Person.</classPercent>
        <numberOfSharesPersonHas>
          <solePowerOrDirectToVote>See Row 5 of the cover page for each Reporting Person.</solePowerOrDirectToVote>
          <sharedPowerOrDirectToVote>See Row 6 of the cover page for each Reporting Person.</sharedPowerOrDirectToVote>
          <solePowerOrDirectToDispose>See Row 7 of the cover page for each Reporting Person.</solePowerOrDirectToDispose>
          <sharedPowerOrDirectToDispose>See Row 8 of the cover page for each Reporting Person.</sharedPowerOrDirectToDispose>
        </numberOfSharesPersonHas>
      </item4>
      <item5>
        <notApplicableFlag>Y</notApplicableFlag>
        <classOwnership5PercentOrLess>N</classOwnership5PercentOrLess>
      </item5>
      <item6>
        <notApplicableFlag>Y</notApplicableFlag>
      </item6>
      <item7>
        <notApplicableFlag>Y</notApplicableFlag>
      </item7>
      <item8>
        <notApplicableFlag>Y</notApplicableFlag>
      </item8>
      <item9>
        <notApplicableFlag>Y</notApplicableFlag>
      </item9>
      <item10>
        <notApplicableFlag>N</notApplicableFlag>
        <certifications>By signing below I certify that, to the best of my knowledge and belief, the securities referred to above were not acquired and are not held for the purpose of or with the effect of changing or influencing the control of the issuer of the securities and were not acquired and are not held in connection with or as a participant in any transaction having that purpose or effect, other than activities solely in connection with a nomination under &amp;#167; 240.14a-11.

</certifications>
      </item10>
    </items>
    <signatureInformation>
      <reportingPersonName>RM Trading of Florida LLC</reportingPersonName>
      <signatureDetails>
        <signature>Mark Steven Paley</signature>
        <title>Manager</title>
        <date>11/26/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>Paley Mark Steven</reportingPersonName>
      <signatureDetails>
        <signature>Mark Steven Paley</signature>
        <title>Individual</title>
        <date>11/26/2025</date>
      </signatureDetails>
    </signatureInformation>
    <signatureInformation>
      <reportingPersonName>BEIT ROGER J</reportingPersonName>
      <signatureDetails>
        <signature>Roger Beit</signature>
        <title>Individual</title>
        <date>11/26/2025</date>
      </signatureDetails>
    </signatureInformation>
  </formData>

</edgarSubmission>
