We make the following brief assessment for your general knowledge. Outside of Yangon and Mandalay there are no four star hotels but the hotels we do use are clean and of good standard (or in some few cases simply the best available). There are also many good budget hotels that we have not mentioned. Most hotel brochures are available on request.
 

Ngwe Saung

Myanmar Treasure Resort Hotel	Bay of Bengal Hotel
www.myanmartreasureresorts.com	www.bayofbengalresort.com
Yuzana Resort Hotel
www.yuzanahotels.com

Ngapali

Amata Spa & Resort	Thande Beach
www.amataresort.com	www.thandebeachhotelmyanmar.com
Bay View The Beach Resort	Amazing Ngapali Resort
www.bayview-myanmar.com	www.amazing-hotel.com
Pleasant View Inn
www.pvinn.com