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<SEC-DOCUMENT>0001104659-06-008207.txt : 20060705
<SEC-HEADER>0001104659-06-008207.hdr.sgml : 20060704
<ACCEPTANCE-DATETIME>20060213134326
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-06-008207
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060213

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			INNSUITES HOSPITALITY TRUST
		CENTRAL INDEX KEY:			0000082473
		STANDARD INDUSTRIAL CLASSIFICATION:	REAL ESTATE INVESTMENT TRUSTS [6798]
		IRS NUMBER:				346647590
		STATE OF INCORPORATION:			OH
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		INNSUITES HOTELS CENTRE
		STREET 2:		1625 E NORTHERN AVE STE 201
		CITY:			PHOENIX
		STATE:			AZ
		ZIP:			85020
		BUSINESS PHONE:		2166220046

	MAIL ADDRESS:	
		STREET 1:		925 EUCLID AVENUE
		STREET 2:		SUITE 1750
		CITY:			CLEVELAND
		STATE:			OH
		ZIP:			44115

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	REALTY REFUND TRUST
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<div style="font-family:Times New Roman;">

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">[Letterhead of Thompson Hine
LLP]</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">February&nbsp;13, 2006</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><i><font size="2" face="Times New Roman" style="font-size:10.0pt;font-style:italic;">By EDGAR and Fax</font></i></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Linda van Doorn</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Senior Assistant Chief Accountant</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">U.S. Securities and Exchange Commission</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">100 F Street, N.E.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Washington, D.C.&#160;
20549</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="40" valign="top" style="padding:0in 0in 0in 0in;width:30.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">RE:</font></p>
  </td>
  <td width="680" valign="top" style="padding:0in 0in 0in 0in;width:510.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">InnSuites Hospitality Trust<br>
  Form&nbsp;10-K for the year ended January&nbsp;31, 2005<br>
  Form&nbsp;10-Q for the quarter ended April&nbsp;30, 2005<br>
  Form&nbsp;10-Q for the quarter ended July&nbsp;31, 2005<br>
  Form&nbsp;10-Q for the quarter ended October&nbsp;31, 2005<br>
  File No.&nbsp;1-07062</font></p>
  </td>
 </tr>
</table>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Dear Ms.&nbsp;van Doorn:</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">This letter is in response to your letter dated January&nbsp;30, 2006
addressed to Anthony B. Waters, Chief Financial Officer of InnSuites
Hospitality Trust (the &#147;Trust&#148;).</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Your letter indicated that the Securities and Exchange Commission&#146;s
staff has an additional comment as a result of your review of the Trust&#146;s
response letter dated January&nbsp;24, 2006, and requests certain additional
information in order to better understand the Trust&#146;s disclosure.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The additional staff comment from your January&nbsp;30 letter is set
forth in full below.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Form&nbsp;10-Q for the quarter
ended July&nbsp;31, 2005</font></u></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Consolidated Financial
Statements</font></u></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">Note 6 - Sale of Hotel
Property, page&nbsp;9</font></u></p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.5in;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">1.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>We have read your response to prior comment
5.&#160; We note that at the time of sale, Mr.&nbsp;Wirth
owned a 35.4% interest in Phoenix Northern Resort LLC.&#160; Please tell us whether Mr.&nbsp;Wirth served
on the board of Phoenix Northern Resort LLC or held a management position.&#160; In addition, please advise us of the
composition of the remaining ownership interest in Phoenix Northern Resort LLC
at the time of sale.&#160; In that regard,
tell us the name of the owner and quantify the ownership percentage.&#160; Finally, tell us in sufficient detail,
whether any of the owners of Phoenix Northern Resort LLC owned an interest in
the Trust, sat on the board of the Trust or held a management position with the
Trust.</p>

<p style="margin:0in 0in .0001pt .5in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="color:black;margin:0in 0in .0001pt;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">Phoenix Northern Resort, LLC (&#147;Phoenix Northern&#148;) is a
member-managed limited liability company.&#160;
The Administrative Member is Rare Earth Financial, LLC (&#147;Rare Earth&#148;),
which is controlled by Mr.&nbsp;Wirth and his affiliates.&#160; The Administrative Member has responsibility
for the day-to-day management and operation of Phoenix Northern.&#160; These responsibilities include, subject to
the right of the members to override any action by the vote of a
majority-in-interest of the members, employing and supervising professionals
and employees, obtaining insurance, paying proper expenses, keeping accurate
financial records, defending and settling claims not exceeding $10,000,
preparing budgets, and other similar acts.&#160;
Phoenix Northern&#146;s Operating Agreement provides that &#147;the overall
management and control of the business and affairs of [Phoenix Northern] shall
be vested in the Members collectively.&#160; A
vote of a Majority-in-Interest shall be binding on the Members and [Phoenix
Northern] with respect to all decisions concerning [Phoenix Northern] and its
business.&#133;&#148;&#160; The Administrative Member
must receive the approval of a majority-in-interest of the members before
taking any significant actions on behalf of Phoenix Northern.</font></p>

<p style="color:black;margin:0in 0in .0001pt;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">&nbsp;</font></p>

<p style="color:black;margin:0in 0in .0001pt;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">In light of the SEC&#146;s request for additional information,
Phoenix Northern agreed to provide the Trust with its ownership records at the
time of sale of the Phoenix, Arizona hotel.&#160;
As a result of the review of these records, the Trust has determined
that Mr.&nbsp;Wirth and Rare Earth collectively owned, at the time of sale,
22.89% of the interests in Phoenix Northern, not 35.4%.&#160; As of the time of sale, Mr.&nbsp;Wirth owned
62.22% of the Trust&#146;s Shares of Beneficial Interest.</font></p>

<p style="color:black;margin:0in 0in .0001pt;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">&nbsp;</font></p>

<p style="color:black;margin:0in 0in .0001pt;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">The remaining ownership interests in Phoenix Northern at the
time of the sale of the Phoenix, Arizona hotel were held by 39 members.&#160; At the time of the sale of the Phoenix,
Arizona hotel, 10 members (excluding Mr.&nbsp;Wirth) were holders of record of
both Shares of Beneficial Interest in the Trust and membership interests in
Phoenix Northern.&#160; Those 10 members owned
of record 3.08% of the Trust&#146;s Shares of Beneficial Interest and 29.52% of the
membership interests in Phoenix Northern.&#160;
Due to the time, expense and difficulty involved, the Trust did not
undertake to determine if any members of Phoenix Northern hold Trust Shares in &#147;street
name.&#148;&#160; We will provide the names and
record ownership interests, in both the Trust and Phoenix Northern, of the 39
members to you supplementally.</font></p>

<p style="color:black;margin:0in 0in .0001pt;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">&nbsp;</font></p>

<p style="color:black;margin:0in 0in .0001pt;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">Mr.&nbsp;Mason Anderson, who was a member of the Board of
Trustees from January&nbsp;2005 through August&nbsp;2005, and his wife, Mrs.&nbsp;Donna
Anderson, owned, at the time of sale, 1.07% of the Trust&#146;s Shares of Beneficial
Interest and 1.20% of the membership interests in Phoenix Northern.&#160; No other members, other than Mr.&nbsp;Wirth,
was a Trustee of the Trust or held a management position with the Trust at the
time of sale.&#160; Mr.&nbsp;Larry Pelegrin,
who, together with his wife, owns 0.04% of the Trust&#146;s Shares of Beneficial
Interest and 1.20% of the membership interests in Phoenix Northern, was
subsequently elected to the Board of Trustees by the Trust&#146;s shareholders at
the Annual Meeting held on August&nbsp;25, 2005.</font></p>

<p style="color:black;margin:0in 0in .0001pt;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">&nbsp;</font></p>

<p style="color:black;margin:0in 0in .0001pt;"><font size="2" color="black" face="Times New Roman" style="color:windowtext;font-size:10.0pt;">The Trust acknowledges that the Trust is responsible for the
adequacy and accuracy of the disclosure in its filings; staff comments or
changes to disclosure in response to staff comments do not foreclose the SEC
from taking any action with respect to a filing; and the Trust may not assert
staff comments as a defense in any proceeding initiated by the SEC or any
person under the federal securities laws of the United States.</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2</font></p>

<div style="margin:0in 0in .0001pt;"><hr size="2" width="100%" noshade color="gray" align="left"></div>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Please call me at (216) 566-5738
or Anthony Waters at (602) 944-1500 x207 if you have any questions.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="113" valign="top" style="padding:0in 0in 0in 0in;width:84.6pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Very truly yours,</font></p>
  </td>
  <td width="607" valign="top" style="padding:0in 0in 0in 0in;width:455.4pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="113" valign="top" style="padding:0in 0in 0in 0in;width:84.6pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="607" valign="top" style="padding:0in 0in 0in 0in;width:455.4pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="113" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:84.6pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">/s/ Daniel T. Young</font></p>
  </td>
  <td width="607" valign="top" style="padding:0in 0in 0in 0in;width:455.4pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="113" valign="top" style="border:none;padding:0in 0in 0in 0in;width:84.6pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="607" valign="top" style="padding:0in 0in 0in 0in;width:455.4pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="113" valign="top" style="padding:0in 0in 0in 0in;width:84.6pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Daniel T. Young</font></p>
  </td>
  <td width="607" valign="top" style="padding:0in 0in 0in 0in;width:455.4pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
</table>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="40" valign="top" style="padding:0in 0in 0in 0in;width:30.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">cc:</font></p>
  </td>
  <td width="680" valign="top" style="padding:0in 0in 0in 0in;width:510.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">James Wirth, InnSuites Hospitality Trust</font></p>
  </td>
 </tr>
 <tr>
  <td width="40" valign="top" style="padding:0in 0in 0in 0in;width:30.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="680" valign="top" style="padding:0in 0in 0in 0in;width:510.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Anthony Waters, InnSuites Hospitality Trust</font></p>
  </td>
 </tr>
 <tr>
  <td width="40" valign="top" style="padding:0in 0in 0in 0in;width:30.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="680" valign="top" style="padding:0in 0in 0in 0in;width:510.0pt;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Mark Weber, Epstein, Weber&nbsp;&amp;
  Conover, P.L.C.</font></p>
  </td>
 </tr>
</table>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3</font></p>

<div style="margin:0in 0in .0001pt;"><hr size="2" width="100%" noshade color="gray" align="left"></div>

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