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United States securities and exchange commission logo
May 27, 2020
Scott J. Lynn
Executive Vice President, General Counsel and Secretary
RHP Hotel Properties, LP
One Gaylord Drive
Nashville, Tennessee 37214
Re: RHP Hotel
Properties, LP
Registration
Statement on Form S-4
Filed May 20, 2020
File No. 333-238530
Dear Mr. Lynn:
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 Ronald
(Ron) Alper at 202-551-3329 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: F. Mitchell Walker,
Jr., Esq.