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                     June 10, 2024

       Atish Shah
       Executive Vice President, Chief Financial Officer and Treasurer
       Xenia Hotels & Resorts, Inc.
       200 S. Orange Avenue, Suite 2700
       Orlando, FL 32801

                                                        Re: Xenia Hotels &
Resorts, Inc.
                                                            Form 10-K for the
year ended December 31, 2023
                                                            File No. 001-36594

       Dear Atish Shah:

              We have completed our review of your filing. 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.




                     Sincerely,


                     Division of Corporation Finance

                     Office of Real Estate & Construction