SEC Comment Letter 0000000000-23-001834 to WeWork Inc. (CIK 0001813756)
WeWork Inc. (CIK 0001813756)
Date: Feb. 24, 2023 · CIK: 0001813756 · Accession: 0000000000-23-001834
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File numbers found in text: 001-39419
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United States securities and exchange commission logo
February 24, 2023
Andre Fernandez
Chief Financial Officer
WeWork Inc.
575 Lexington Avenue
New York , NY 10022
Re:WeWork Inc.
Form 10-K for the year ended December 31, 2021
File No. 001-39419
Dear Andre Fernandez:
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 Real Estate & Construction