SEC Comment Letter 0000000000-23-006091 to WeWork Inc. (CIK 0001813756)
WeWork Inc. (CIK 0001813756)
Date: June 7, 2023 · CIK: 0001813756 · Accession: 0000000000-23-006091
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File numbers found in text: 333-272425
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United States securities and exchange commission logo
June 7, 2023
David Tolley
Chief Executive Officer
WeWork Inc.
12 East 49th Street, 3rd Floor
New York, NY 10017
Re:WeWork Inc.
Registration Statement on Form S-3
Filed June 5, 2023
File No. 333-272425
Dear David Tolley:
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 Victor Rivera Melendez at 202-551-4182 or Ruairi Regan at 202-551-
3269 with any questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Kerry S. Burke, Esq.