Holiday Corp. reported plans to sell 110 hotels.

The parent of Holiday Inns Inc. said it will sell the hotels during the next three years so it can concentrate further on managing its hotel-casinos in New Jersey and Nevada and franchise property. Memphis, Tenn.-based Holiday Corp. is preparing to launch a $2.7-billion refinancing project, and analysts say the company is speeding up the sale of assets to cut its debt. Holiday Corp.’s debt after the refinancing program begins should be reduced to $1.3 billion by 1991, the spokesman added.