April 13, 2026

Aaron Reyes
Chief Financial Officer
Sunstone Hotel Investors, Inc.
15 Enterprise, Suite 200
Aliso Viejo, California 92656

        Re: 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
Dear Aaron Reyes:

       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 on February 27, 2026
Unaudited Selected Statistical and Financial Data, page 2

1.     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.
        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 Ameen Hamady at 202-551-3891 or Shannon Menjivar at
202-551-3856 if
you have questions regarding comments on the financial statements and related
matters.
 April 13, 2026
Page 2



                 Sincerely,

                 Division of Corporation Finance
                 Office of Real Estate & Construction