SEC Comment Letter 0000000000-24-008320 to UPWORK, INC (UPWK) (CIK 0001627475) (UPWK)
UPWORK, INC (UPWK) (CIK 0001627475)
Date: July 23, 2024 · CIK: 0001627475 · Accession: 0000000000-24-008320
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File numbers found in text: 001-38678
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July 23, 2024
Erica Gessert
Chief Financial Officer
Upwork Inc.
475 Brannan Street, Suite 430
San Francisco, CA 94107
Re:Upwork Inc.
Form 10-K for the Fiscal Year Ended December 31, 2023
File No. 001-38678
Dear Erica Gessert:
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