<PAGE> 1
STARWOOD HOTELS & RESORTS
STARWOOD HOTELS & RESORTS WORLDWIDE, INC.
777 Westchester Avenue
White Plains, New York 10604
September 24, 1998
VIA EDGAR
Ms. Paula Dubberly, Assistant Director
Mr. David Lynn, Senior Attorney
Securities and Exchange Commission
450 Fifth Street, N.W.
Judiciary Plaza
Washington, D.C. 20549
Re: Starwood Hotels & Resorts
Starwood Hotels & Resorts Worldwide, Inc.
Registration Statement on Form S-3
(Commission File Nos. 333-49955/333-49955-01)
Dear Ms. Dubberly and Mr. Lynn:
As the offer and sale of shares to be registered pursuant to the
above-captioned registration statement (the "Registration Statement") has been
rescinded, the undersigned registrants hereby withdraw the Registration
Statement.
Very truly yours,
STARWOOD HOTELS & RESORTS
By: /s/ SHERWIN L. SAMUELS
----------------------------
Sherwin L. Samuels
Secretary
STARWOOD HOTELS & RESORTS
WORLDWIDE, INC.
By: /s/ RONALD C. BROWN
----------------------------
Ronald C. Brown
Chief Financial Officer
