I've this goal : to have the ability to redirect or show a particular page for any virtual second subdomain like : virtual.hotels.sample.com

and that i have these htaccess rules prepared

RewriteEngine On
Options +FollowSymlinks -Indexes
RewriteBase /

RewriteCond %{HTTP_HOST} !^hotels.sample\.com$
RewriteCond %{HTTP_HOST} ^(.*?)\.(www\.)?hotels.sample\.com$ [NC]
RewriteRule (.*) http://hotels.sample.com/$1 [R=301,L]

RewriteRule ^cheap-hotels-country/([A-Za-z0-9]+)/([A-Za-z0-9]+)\/?$ index.php?country=$1&custom=$2 [L]
RewriteRule ^cheap-hotels-city/([A-Za-z0-9]+)/([A-Za-z0-9]+)\/?$ index.php?city=$1&custom=$2 [L]
RewriteRule ^cheap-hotels-country/([A-Za-z0-9]+)\/?$ index.php?country=$1 [L]
RewriteRule ^cheap-hotels-city/([A-Za-z0-9]+)\/?$ index.php?city=$1 [L]

RewriteRule ^find-cheap-hotels-country/([A-Za-z0-9]+)/([A-Za-z0-9]+)\/?$ index2.php?country=$1&custom=$2 [L]
RewriteRule ^find-cheap-hotels-city/([A-Za-z0-9]+)/([A-Za-z0-9]+)\/?$ index2.php?city=$1&custom=$2 [L]
RewriteRule ^find-cheap-hotels-country/([A-Za-z0-9]+)\/?$ index2.php?country=$1 [L]
RewriteRule ^find-cheap-hotels-city/([A-Za-z0-9]+)\/?$ index2.php?city=$1 [L]

RewriteCond %{HTTP_HOST} ^(.*)\.hotels.sample.com$ [NC]
RewriteCond %1 !^(www)\.hotels.sample.$ [NC]
RewriteRule ^([^/]+)/?$ /home/sample/public_html/index.php [L]

however it is not working. Hope someone could assist me!!

RewriteCond %{HTTP_HOST} !^hotels.asia\.com$
RewriteCond %{HTTP_HOST} ^(.*?)\.(www\.)?hotels.sample\.com$ [NC]
RewriteRule (.*) http://hotels.sample.com/$1 [R=301,L]

Please correct it!!! assume your host is : virtual.hotels.sample.com, Therefore it will redirects to http://hotels.sample.com/ than the part Won't execute:

RewriteCond %{HTTP_HOST} ^(.*)\.hotels.sample.com$ [NC]
RewriteCond %1 !^(www)\.hotels.sample.$ [NC]
RewriteRule ^([^/]+)/?$ /home/sample/public_html/index.php [L]