SEC comment letter
Filing comparison
SEC staff questioned Sunstone Hotel Investors, Inc.'s accounting for non-GAAP measures
Letter dated 2026-04-13; published on EDGAR 2026-05-21 — the SEC releases comment letters only after the review closes.
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…
Evidence
- Direction
- staff to company
- Letter dated
- 2026-04-13
- Published on edgar
- 2026-05-21
- Reviewing
- Sunstone Hotel Investors, Inc. Form 10-K for the year ended December 31, 2025 Filed on February 27, 2026 Form 8-K filed on February 27, 2026 File No. 001-32319
- Source
- SEC staff comment letter (UPLOAD)
- Topics
- Non-GAAP measures
- Why
- SEC staff reviewed the company's periodic report and raised written comments on its accounting, or the company replied to them. Letters are published on EDGAR only after the review closes.