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United States securities and exchange commission logo
June 3, 2024
Sean M. Mahoney
Chief Financial Officer
RLJ Lodging Trust
7373 Wisconsin Avenue, Suite 1500
Bethesda, MD 20814
Re: RLJ Lodging Trust
10-K filed February
27, 2024
8-K filed February
26, 2024
File No. 001-35169
Dear Sean M. Mahoney:
We have reviewed your
filings and have the following comment.
Please respond to this letter within ten business days by
providing the requested
information or advise us as soon as possible when you will respond. If
you do not believe a
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your
response to this letter, we may have additional comments.
Form 8-K filed February 26, 2024
Exhibit 99.1 Press Release
2024 Outlook, page 3
1. We note that you
disclose Full Year 2024 Guidance for Non-GAAP measures, including
Adjusted EBITDA and
Adjusted FFO per diluted share, without providing a reconciliation
to the most directly
related GAAP measure. In future filings, please include such
reconciliation or,
alternatively, provide a statement that the information could not be
presented without
unreasonable efforts under Item 10(e)(1)(i)(B) of Regulation S-K. Refer
also to Questions
102.10(a) and 102.10(b) of the C&DIs for Non-GAAP Financial
Measures.
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 William
Demarest at 202-551-3432 or Kristina Marrone at 202-551-3429
Sean M. Mahoney
RLJ Lodging Trust
June 3, 2024
Page 2
if you have questions regarding comments on the financial statements and
related matters.
FirstName LastNameSean M. Mahoney Sincerely,
Comapany NameRLJ Lodging Trust
Division of
Corporation Finance
June 3, 2024 Page 2 Office of Real
Estate & Construction
FirstName LastName