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Correspondence 0001140361-23-028966 from WeWork Inc. (CIK 0001813756)

WeWork Inc. (CIK 0001813756)
Date: June 8, 2023 · CIK: 0001813756 · Accession: 0001140361-23-028966

AI Filing Summary & Sentiment

File numbers found in text: 333-272425

Date
June 8, 2023
Author
Chief Legal Officer
Form
CORRESP
Company
WeWork Inc. (CIK 0001813756)

Letter

12 E 49th Street

New York, NY 10017

wework.com

June 8, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Victor Rivera Melendez and Ruairi Regan

Re:

WeWork Inc.

Registration Statement on Form S-3

Filed June 5, 2023

File No. 333-272425

(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 June 12, 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.

Show Raw Text
CORRESP
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filename1.htm

              12 E 49th Street

              New York, NY 10017

              wework.com

    June 8, 2023

    VIA EDGAR

    U.S. Securities and Exchange Commission

    Division of Corporation Finance

    100 F Street, N.E.

    Washington, D.C. 20549

    Attn: Victor Rivera Melendez and Ruairi Regan

              Re:

              WeWork Inc.

              Registration Statement on Form S-3

              Filed June 5, 2023

              File No. 333-272425

              (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 June 12, 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:

            David Tolley, Chief Executive Officer

            Kerry S. Burke, Covington & Burling LLP

    [Signature Page to Acceleration Request Letter]