UPDATE 1-Outside hospitality industry, flu responses muted

* Six Flags closes indoor facilities at Mexico park

* Starbucks closes 10 Mexican stores

* United, US Airways, Starwood allow itinerary changes

* Caterpillar, P&G impose travel bans

* Delta cites "minimal changes" to bookings

(Adds details on UPS, P&G, Caterpillar, Starbucks and Starwoods and byline; updates Mexican death toll; previous dateline NEW YORK/ATLANTA)

By James B. Kelleher and Deepa Seetharaman

CHICAGO/NEW YORK, April 27 (Reuters) - U.S. hospitality companies shut a number of facilities in Mexico on Monday, and relaxed cancellation policies, as they scrambled to respond to the flu outbreak that has killed more than 140 people and now spread into the rest of North America and Europe.

Starbucks Corp (SBUX.O) closed 10 stores in Mexico City and Six Flags Inc SIXF.OB closed all its Mexico City theme park indoor facilities in the wake of the swine flu outbreak. Some U.S. airlines and hotels began allowing passengers to change itineraries to Mexico.

Brinker International (EAT.N), which operates restaurants including Chili's Grill & Bar, said several franchisees have responded to the Mexican government's recommendation that citizens avoid public places by voluntarily closing their restaurants or limiting hours of operations.

"Both of these actions, of course, impact sales," Brinker spokeswoman Suzanne Keen told Reuters.

But outside the travel, restaurant and theme park industries, most companies seemed to be doing little more than urging employees and customers to be vigilant about hygiene and other common sense precautions.

Procter & Gamble (PG.N), Caterpillar Inc (CAT.N) and Halliburton Co (HAL.N) were typical, imposing temporarily travel restrictions on their workers.

"We are continuing operations in areas where cases have been confirmed, but we are following the WHO (World Health Organization) and CDC (Centers for Disease Control and Prevention) and will adhere to any recommendations from them," said Norman Black, a spokesman for United Parcel Service Inc (UPS.N), the world's largest package company.

"We have also sent out a new reminder to employees emphasizing the importance of hygiene."

The United States declared a public health emergency and Europeans were urged to avoid nonessential travel to Mexico, where the government said that 149 people have died from the outbreak. [ID:nLR311078]

Fears of a flu pandemic rekindled memories of the Asian SARS crisis that caused widespread industry turmoil six years ago, prompting a sell-off in travel-related shares.

But representatives for airlines, hotel groups and cruise lines said the swine flu outbreak in Mexico has had minimal impact on bookings so far.

Carnival Corp (CCL.N), the world's largest cruise ship operator, said in a statement that it will not be making any adjustments to its itineraries.

Delta Air Lines (DAL.N) saw no impact on its operations but said it was allowing customers to make a one-time change for free for travel plans to Mexico.

"We've seen minimal changes to bookings related to this," Delta spokeswoman Betsy Talton said on Monday.

UAL Corp's UAUA.O United and US Airways Group Inc (LCC.N) also said they were allowing travelers to change itineraries for destinations served in Mexico.

"We haven't canceled any flights," US Airways spokeswoman Michelle Mohr said. "We are seeing some passengers who are choosing to change their travel plans."

David A. Castelveter, a spokesman with the Air Transport Association of America, the industry trade group for airlines, said workers at carriers were on "heightened awareness" in the wake of the swine flu outbreak, talking with customers who had flu-like or other communicable disease symptoms.

But he said his group doesn't track the number of reports of cases regarding flu-like symptoms that had been filed with the U.S. Centers for Disease Control and Prevention.

A spokeswoman for Wyndham Worldwide (WYN.N) said the hotel operator has seen a "slight increase in cancellations" but was not certain they were related to the swine flu outbreak.

Starwood Hotels and Resorts (HOT.N) said it was waiving penalties for customers canceling or changing reservations at its owned and managed properties in Mexico for arrivals between April 25 and May 6, 2009.

"At this time, we have seen no material cancellations as we continue to closely monitor the travel situation," the company said in a statement.

But other experts warned the effects on travel companies could be dramatic.

"I think this has the chance to be devastating, and I liken it to the SARS epidemic of 2003," said Maggie Daniels, associate Professor of Tourism and Events Management at George Mason University.

"Travelers do not need another excuse to stay at home .... Adding a medical crisis on top of the current global financial debacle will result in huge export losses for businesses reliant on business and personal travel." (Reporting by James B. Kelleher and Deepa Seetharaman; Additional reporting by Karen Jacobs in Atlanta, Kyle Peterson and Julie Steenhuysen in Chicago, Nick Carey in Detroit and Braden Reddall in San Francisco; editing by Richard Chang)