SEC Company Response from UWM Holdings (UWMC) — Feb 5, 2026
UWM Holdings Corp
Date: Feb. 5, 2026 · CIK: 0001783398 · Accession: 0001783398-26-000004
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File numbers found in text: 333-293106
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CORRESP 1 filename1.htm Document UWM Holdings Corporation 585 South Boulevard E. Pontiac, Michigan 48341 February 5, 2026 Securities and Exchange Commission Division of Corporate Finance 100 F Street, NE Washington, DC 20549 Attention: Ms. Madeline Joy Mateo Re: UWM Holdings Corporation Registration Statement on Form S-4 Filed January 30, 2026 File No. 333-293106 Dear Ms. Mateo: 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 9:00 a.m. Eastern Time on February 9, 2026, 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 L. 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/ Adam Wolfe Name: Adam Wolfe Title: Executive Vice President, Chief Legal and Administrative Officer cc: Kara MacCullough, Esq. Greenberg Traurig, P.A.