SEC Company Response from UWM Holdings (UWMC) — Nov 19, 2021
UWM Holdings Corp
Date: Nov. 19, 2021 · CIK: 0001783398 · Accession: 0001193125-21-334837
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File numbers found in text: 333-26116
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CORRESP 1 filename1.htm CORRESP UWM Holdings Corporation 585 South Boulevard E Pontiac, Michigan 48341 November 19, 2021 Securities and Exchange Commission Division of Corporate Finance 100 F Street, NE Washington, DC 20549 Attention: Mr. Eric Envall Re: UWM Holdings Corporation Amendment No. 1 to Form S-1 Registration Statement File No. 333-26116 Dear Mr. Envall: UWM Holdings Corporation (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it may become effective at 12:00 p.m. Eastern Time on November 23, 2021, or as soon as practicable thereafter, unless the Company notifies you otherwise prior to such time. Once the Registration Statement has been declared effective, please contact our counsel, Kara MacCullough of Greenberg Traurig, P.A., at (954) 768-8255 to orally confirm that event or if you have any questions or require additional information regarding this matter. [Signature Page Follows] Very truly yours, UWM Holdings Corporation By: /s/ Tim Forrester Name: Tim Forrester Title: Chief Financial Officer cc: Kara MacCullough, Esq. Greenberg Traurig, P.A. [Signature Page to Acceleration Request Letter]