SEC Comment Letter for UWM Holdings (UWMC) — Feb 5, 2026
UWM Holdings Corp
Date: Feb. 5, 2026 · CIK: 0001783398 · Accession: 0000000000-26-001219
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-293106
Letter
Re: UWM Holdings Corporation Registration Statement on Form S-4 Filed January 30, 2026 File No. 333-293106 Dear Mat Ishbia:
February 5, 2026
Mat Ishbia Chief Executive Officer UWM Holdings Corporation 585 South Boulevard E. Pontiac, MI 48341
This is to advise you that we have not reviewed and will not review your registration statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. 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.
Please contact Madeleine Joy Mateo at 202-551-3465 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Finance
cc: Kara MacCullough, Esq.
Show Raw Text
<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> February 5, 2026 Mat Ishbia Chief Executive Officer UWM Holdings Corporation 585 South Boulevard E. Pontiac, MI 48341 Re: UWM Holdings Corporation Registration Statement on Form S-4 Filed January 30, 2026 File No. 333-293106 Dear Mat Ishbia: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Madeleine Joy Mateo at 202-551-3465 with any questions. Sincerely, Division of Corporation Finance Office of Finance cc: Kara MacCullough, Esq. </TEXT> </DOCUMENT>