2004 ANNUAL PERFORMANCE BONUS

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                                                                   EXHIBIT 10.26

                                February 4, 2005

W. Thomas Parrington

3286 Northside Parkway

Apartment 801

Atlanta, GA   30327

      RE: 2004 ANNUAL PERFORMANCE BONUS

Dear Mr. Parrington:

      This letter will confirm that you have agreed, subject to the contingency

set forth herein, to waive your entitlement to any Annual Performance Bonus for

2004 as provided for in the Employment Agreement ("the Agreement") between you

and Lodgian, Inc. dated December 18, 2003. This waiver is contingent upon the

Board's authorization and payment of 2004 performance bonuses to certain other

executives of the company on or before March 15, 2005 in amounts as agreed upon

b