Reducing voltage using a resistor
Assuming your device is resistive (which might not be the case) and really draws 200 W (note that the type plate often states the maximum power drawn, which might not be the same) your device draws 200 W / 110 V = 1.8 A. The resistor must hence be 60 V / 1.8 A = 22 Ohm.

But here comes the catch: it must be able to dissipate 1.8 A * 60 V = 108 Watt!! 

Your best approximation might be to use one or more 60V light bulbs, totaling ~ 108 Watt.

That was the literal answer, the more appropriate answer is: what is this for, do you really want to dissipate away 106 W in a resistor?