-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, QFLB0owCM+9sZsM9fYeR+sdpyW6tNoX7jVIH7+s89Namu0ygt292a7ADQKPQ9wBK rgjubzl0afxHSmWQmpJwZw== 0000950153-07-002015.txt : 20080310 0000950153-07-002015.hdr.sgml : 20080310 20070919130431 ACCESSION NUMBER: 0000950153-07-002015 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20070919 FILER: COMPANY DATA: COMPANY CONFORMED NAME: STARWOOD HOTEL & RESORTS WORLDWIDE INC CENTRAL INDEX KEY: 0000316206 STANDARD INDUSTRIAL CLASSIFICATION: HOTELS & MOTELS [7011] IRS NUMBER: 521193298 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1111 WESTCHESTER AVENUE CITY: WHITE PLAINS STATE: NY ZIP: 10604 BUSINESS PHONE: 9146408100 MAIL ADDRESS: STREET 1: 2231 E CAMELBACK RD. 4TH FL STREET 2: SUITE 4O0 CITY: PHOENIX STATE: AZ ZIP: 85016 FORMER COMPANY: FORMER CONFORMED NAME: STARWOOD LODGING CORP DATE OF NAME CHANGE: 19950215 FORMER COMPANY: FORMER CONFORMED NAME: HOTEL INVESTORS CORP DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm corresp
 

(KILPATRICK STOCKTON LOGO)   Suite 2800 1100 Peachtree St.
Atlanta GA 30309-4530
t 404 815 6500 f 404 815 6555
www.KilpatrickStockton.com
     


September 19, 2007 		  direct dial 404 815 6051
direct fax 404 541 3188
DEaton@KilpatrickStockton.com
VIA EDGAR CORRESPONDENCE AND U.S. MAIL
Jennifer Gowetski
Attorney-Advisor
Mail Stop 4561
Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
     Re:         Starwood Hotels & Resorts Worldwide, Inc.
File No. 001-07959
Dear Ms. Gowetski:
     We represent Starwood Hotels & Resorts Worldwide, Inc. (“Starwood”). Starwood has received your letter dated August 21, 2007 commenting on Starwood’s Definitive Proxy Statement for its 2007 Annual Meeting of Stockholders filed on April 26, 2007.
     Starwood proposes to respond to your comment letter by Friday, October 12, 2007, in order to, among other things, allow sufficient time for Starwood to review your comments and the company’s proposed responses with the Compensation and Option Committee of Starwood’s Board of Directors. Per our telephone conversation yesterday, I understand that you have no objection to this timeline.
     I am sending you a manually signed version of this letter and a photocopy by mail. When you receive them, would you please acknowledge your receipt by time- and date-stamping the photocopy and returning it to me in the pre-addressed, postage-paid envelope enclosed with the letter?

 

 

Jennifer Gowetski
September 19, 2007
Page 2
     Thank you, and please do not hesitate to contact me with any questions.
         
    Sincerely,
 
        
    KILPATRICK STOCKTON LLP
 
        
 
  By:   /s/David M. Eaton
 
       
 
      David M. Eaton
 
        
 
        
Cc: (via PDF):
        
 
        
Michael Dojlidko
        
     Vice President and Associate General Counsel
        
     Starwood & Resorts Worldwide, Inc.
        
Mark D. Wincek
        
Lois Wagman Colbert
        

 

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