HMIN [Homeinns Hotel] CORRESP: [Letterhead of Home Inns & Hotels Management, Inc.]
[[Letterhead of Home Inns & Hotels Management, Inc.] March 19, 2009 VIA EDGAR Mr. Kevin Woody, Branch Chief Re: Home Inns & Hotels Management Inc. (the Company) Dear Mr. Woody and Mr. Efron, Financial Statements of Home Inns & Hotels Management Inc. 9. Convertible Bond, page F-28 We note your response to prior comment 4 and your representation that the]