SRSEC Reporting Desk

Sunstone Hotel Investors, Inc. (SHO, SHO-PH, SHO-PI)

CIK 1295810 · EDGAR correspondence

DateCompanyTypeOutcomeIssues
2026-04-23Sunstone Hotel Investors, Inc. (SHO, SHO-PH, SHO-PI)SEC staff letterReview completed (no further comments)
2026-04-22Sunstone Hotel Investors, Inc. (SHO, SHO-PH, SHO-PI)Company responseRespondedNon-GAAP: Equal ProminenceNon-GAAP: Reconciliation & UsefulnessEarnings per Share (ASC 260)
2026-04-13Sunstone Hotel Investors, Inc. (SHO, SHO-PH, SHO-PI)SEC staff letter1 staff comment(s) issuedNon-GAAP: Equal ProminenceNon-GAAP: Reconciliation & UsefulnessEarnings per Share (ASC 260)

Comments & responses

2026-04-13 · Form 10-K for the year ended December 31, 2025 Filed on February 27, 2026 Form 8-K filed on February 27, 2026 · Comment 1 · Unaudited Selected Statistical and Financial Data, page 2 Responded
Staff comment: We note your presentation of Adjusted FFO Attributable to Common Stockholders per Diluted share here and as part of your 2026 Outlook. In future periodic filings, please present with equal or greater prominence the most directly comparable measure calculated in accordance with GAAP for this non-GAAP financial measure. Refer to Item 10(e)(1)(i)(A) of Regulation S-K and Question 102.10(a) of the Division's Corporation Finance Interpretations on Non-GAAP Financial Measures. letter →
Company response: * * * * * response letter →
Non-GAAP: Equal ProminenceNon-GAAP: Reconciliation & UsefulnessEarnings per Share (ASC 260)

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