Correspondence 0001140361-23-025045 from WeWork Inc. (CIK 0001813756)
WeWork Inc. (CIK 0001813756)
Date: May 16, 2023 · CIK: 0001813756 · Accession: 0001140361-23-025045
AI Filing Summary & Sentiment
File numbers found in text: 333-271723
Letter
75 Rockefeller Plaza
New York, NY 10019
wework.com
May 16, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Isabel Rivera
Re:
WeWork Inc.
Registration Statement on Form S-3
Filed May 8, 2023
File No. 333-271723
(the “Registration Statement”)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, WeWork Inc. hereby respectfully requests that the effective date for the above-referenced Registration Statement be accelerated to 4:00 p.m., Eastern Time, on May 17, 2023, or as soon as practicable thereafter.
Please contact Kerry S. Burke of Covington & Burling LLP at (202) 662-5297 or kburke@cov.com with any questions you may have regarding this request. In addition, please notify Ms. Burke by telephone when this request for acceleration has been granted.
* * *
[Signature Page Follows]
Very truly yours,
WeWork Inc.
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75 Rockefeller Plaza
New York, NY 10019
wework.com
May 16, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Isabel Rivera
Re:
WeWork Inc.
Registration Statement on Form S-3
Filed May 8, 2023
File No. 333-271723
(the “Registration Statement”)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, WeWork Inc. hereby respectfully requests that the effective date for the above-referenced Registration Statement be accelerated to 4:00
p.m., Eastern Time, on May 17, 2023, or as soon as practicable thereafter.
Please contact Kerry S. Burke of Covington & Burling LLP at (202) 662-5297 or kburke@cov.com with any questions you may have regarding this request. In addition, please notify Ms. Burke by telephone
when this request for acceleration has been granted.
* * *
[Signature Page Follows]
Very truly yours,
WeWork Inc.
By:
/s/ Pamela Swidler
Name:
Pamela Swidler
Title:
Chief Legal Officer
cc:
Sandeep Mathrani, Chief Executive Officer
Kerry S. Burke, Covington & Burling LLP
[Signature Page to Acceleration Request Letter]