HMIN [Homeinns Hotel] CORRESP: [Letterhead of Home Inns & Hotels Management,] March19,
[[Letterhead of Home Inns & Hotels Management,] March19, 2009 VIA EDGAR Mr.Kevin Woody, Branch Chief Re: Home Inns & Hotels Management (thempany) Dear Mr.Woody and Mr.Efron, Financial Statements of Home Inns & Hotels Management 9.nvertible Bond, page F-28 We note your response to priormment 4 and your representation that the exchange rate was fixed on]