Correspondence 0001193125-22-301770 from UPWORK, INC (UPWK) (CIK 0001627475) (UPWK)
UPWORK, INC (UPWK) (CIK 0001627475)
Date: Dec. 9, 2022 · CIK: 0001627475 · Accession: 0001193125-22-301770
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-38678
Letter
December 9, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attention: Chen Chen, Staff Accountant
Kathleen Collins, Accounting Branch Chief
Re: Upwork Inc.
Form 10-K for the Year Ended December 31, 2021
Filed February 15, 2022
Form 10-Q for the Quarter Ended September 30, 2022
Filed October 26, 2022
File No. 001-38678
Ladies and Gentlemen:
We have received your letter on behalf of our client, Upwork Inc. (the “Company”), dated November 22, 2022, conveying additional comments of the staff (the “Staff”) of the Securities and Exchange Commission regarding the above-referenced filings. Please be advised that the Company is unable to respond to the comments within the requested 10 business days. We hereby request an extension to December 23, 2022 to respond to the Staff’s comments.
Should the Staff have additional questions or comments regarding the foregoing, please do not hesitate to contact me at (650) 335-7613 or Aman Singh at (212) 430-2767.
Sincerely,
/s/ Ran D. Ben-Tzur
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CORRESP 1 filename1.htm CORRESP December 9, 2022 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, DC 20549 Attention: Chen Chen, Staff Accountant Kathleen Collins, Accounting Branch Chief Re: Upwork Inc. Form 10-K for the Year Ended December 31, 2021 Filed February 15, 2022 Form 10-Q for the Quarter Ended September 30, 2022 Filed October 26, 2022 File No. 001-38678 Ladies and Gentlemen: We have received your letter on behalf of our client, Upwork Inc. (the “Company”), dated November 22, 2022, conveying additional comments of the staff (the “Staff”) of the Securities and Exchange Commission regarding the above-referenced filings. Please be advised that the Company is unable to respond to the comments within the requested 10 business days. We hereby request an extension to December 23, 2022 to respond to the Staff’s comments. Should the Staff have additional questions or comments regarding the foregoing, please do not hesitate to contact me at (650) 335-7613 or Aman Singh at (212) 430-2767. Sincerely, /s/ Ran D. Ben-Tzur Ran D. Ben-Tzur Fenwick & West LLP cc: Hayden Brown, Chief Executive Officer Brian Levey, Chief Business Affairs and Legal Officer Olivier Marie, Chief Accounting Officer Jacob McQuown, Vice President, Legal & Deputy General Counsel Upwork Inc. Aman Singh Gordon K. Davidson Fenwick & West LLP