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SEC Comment Letter 0000000000-23-001309 to UPWORK, INC (UPWK) (CIK 0001627475) (UPWK)

UPWORK, INC (UPWK) (CIK 0001627475)
Date: Feb. 8, 2023 · CIK: 0001627475 · Accession: 0000000000-23-001309

AI Filing Summary & Sentiment

File numbers found in text: 001-38678

Date
February 8, 2023
Author
Office of Technology
Form
UPLOAD
Company
UPWORK, INC (UPWK) (CIK 0001627475)

Letter

United States securities and exchange commission logo February 8, 2023 Hayden Brown President and Chief Executive Officer Upwork Inc. 475 Brannan Street, Suite 430 San Francisco, California 94107 Re:Upwork Inc. Form 10-K for the Year Ended December 31, 2021 Filed February 15, 2022 File No. 001-38678 Dear Hayden Brown: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Technology cc: Brian Levey

Show Raw Text
United States securities and exchange commission logo
February 8, 2023
Hayden Brown
President and Chief Executive Officer
Upwork Inc.
475 Brannan Street, Suite 430
San Francisco, California 94107
Re:Upwork Inc.
Form 10-K for the Year Ended December 31, 2021
Filed February 15, 2022
File No. 001-38678
Dear Hayden Brown:
            We have completed our review of your filing.  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Brian Levey