To determine the number of tables needed for the party, we first need to find out how many guests will actually attend.
- Start with the total number of invited guests: 163
- Subtract the number of guests who responded that they would not attend: 9
So, the number of guests attending is:
\[ 163 - 9 = 154 \]
Next, since each table seats 12 guests, we calculate how many tables are needed for 154 guests. We can do this by dividing the number of guests by the number of seats per table and rounding up since we can’t have a fraction of a table.
Calculating the required number of tables:
\[ \text{Number of tables} = \frac{154}{12} \approx 12.8333 \]
Since we cannot have a fraction of a table, we round up to the nearest whole number:
\[ \lceil 12.8333 \rceil = 13 \]
Thus, the fewest number of tables needed to seat all of the guests attending the party is:
\[ \boxed{13} \]