The study makes valuable contributions to the relevant literature and has useful practical implications for hotel managers. In order to obtain a better theoretical assessment of the relationship between the constructs, researchers have called for more studies that compare the service quality attributes of and the customer satisfaction with hotels with a high and a low star classification, or between high- and low- rated hotels. Rhee and Yang (2015) argue that “it is quite difficult to find hotel comparison studies based on the attribute importance” (p.576). Furthermore, most research on service quality assessments in the hotel sector has been conducted in upscale hotels (four- and five-star hotels), with only a few studies done on low- and mid-end establishments (Rauch et al., 2015). Our study contributes to the limited research that comparatively analyzes the theoretical relationship between the service quality of and customer satisfaction with accommodation establishments with different star ratings. In particular, we analyze the star rating’s moderating effects on the relationship between the service quality and customer satisfaction.