SEC Comment Letter 0000000000-25-000066 to Wheels Up Experience Inc. (UP)
Wheels Up Experience Inc.
Date: Jan. 3, 2025 · CIK: 0001819516 · Accession: 0000000000-25-000066
AI Filing Summary & Sentiment
File numbers found in text: 333-284063
Letter
January 3, 2025 George Mattson Chief Executive Officer Wheels Up Experience Inc. 2135 American Way Chamblee, Georgia 30341 Re:Wheels Up Experience Inc. Registration Statement on Form S-3 Filed December 27, 2024 File No. 333-284063 Dear George Mattson: 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 Claudia Rios at 202-551-8770 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc:Jeremiah Garvey, Esq.
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January 3, 2025
George Mattson
Chief Executive Officer
Wheels Up Experience Inc.
2135 American Way
Chamblee, Georgia 30341
Re:Wheels Up Experience Inc.
Registration Statement on Form S-3
Filed December 27, 2024
File No. 333-284063
Dear George Mattson:
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 Claudia Rios at 202-551-8770 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc:Jeremiah Garvey, Esq.