This 73-key Comfort Inn & Suites presents an exceptional investment opportunity with strong operating performance and immediate cash flow. Located in Goodland, Kansas, along the heavily traveled Interstate 70 corridor, the hotel benefits from high visibility and convenient access to transient traffic and regional travelers. Only three hours from Denver, the property serves as an ideal stopover for long-haul trucking and travelers seeking accommodations outside major metro areas. Converted to the Comfort Inn & Suites brand in 2022, the hotel underwent significant updates during the reflagging process, including new sleeping areas, leaving minimal Property Improvement Plan (PIP) requirements for a new owner. A new roof is scheduled for installation in 2025, ensuring continued durability. Attractive in-place NOI of approximately $620,000 (YE 2025) and trailing twelve-month revenue exceeding $2 million highlight the asset's operational strength. The property also features a favorable tax structure, with a partial real estate tax abatement in place through 2030. At expiration, the developer’s leasehold interest converts to fee simple title, further enhancing long-term value. Positioned in a market driven by agribusiness, energy, and interstate travel, and supported by the Comfort Inn & Suites upper midscale brand, this asset offers exceptional value at under $81K per key—well below replacement cost.