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United States securities and exchange commission logo
March 31, 2021
Kathleen Oberg
Chief Financial Officer
Marriott International, Inc.
10400 Fernwood Road
Bethesda, MD 20817
Re: Marriott
International, Inc.
Form 10-K for the
Year Ended December 31, 2020
Filed February 18,
2021
File No. 001-13881
Dear Ms. Oberg:
We have reviewed your March 25, 2021 response to our comment
letter and have the
following comment.
Please respond to this comment 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 our
comment applies to your facts and circumstances, please tell us why in
your response.
After reviewing your response to this comment, we may have
additional
comments. Unless we note otherwise, our references to prior comments are
to comments in our
March 22, 2021 letter.
Form 10-K for the Year Ended December 31, 2020
Item 8. Financial Statements and Supplementary Data
Report of Independent Registered Public Accounting Firm, page 41
1. We note your response
to our prior comment and are unable to agree that an amended
filing is not
necessary. Please amend your 2020 10-K to correct the error in your auditor's
report.
You may contact William Demarest, Staff Accountant at 202-551-3432
or Shannon
Menjivar, Accounting Branch Chief at 202-551-3856 if you have any
questions.
Sincerely,
Kathleen Oberg
Marriott International, Inc.
March 31, 2021
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Comapany NameMarriott International, Inc.
Division of Corporation Finance
March 31, 2021 Page 2 Office of Real Estate &
Construction
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