SEC Comment Letter 0000000000-23-005142 to WeWork Inc. (CIK 0001813756)
WeWork Inc. (CIK 0001813756)
Date: May 15, 2023 · CIK: 0001813756 · Accession: 0000000000-23-005142
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File numbers found in text: 333-271723
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United States securities and exchange commission logo
May 15, 2023
Sandeep Mathrani
Director and Chief Executive Officer
WeWork Inc.
75 Rockefeller Plaza, 10th Floor
New York, NY 10019
Re:WeWork Inc.
Registration Statement on Form S-3
Filed May 8, 2023
File No. 333-271723
Dear Sandeep Mathrani:
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 Isabel Rivera at 202-551-3518 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Kerry Shannon Burke