SEC Comment Letter 0000000000-26-005452 to Wheels Up Experience Inc. (UP)
Wheels Up Experience Inc.
Date: May 28, 2026 · CIK: 0001819516 · Accession: 0000000000-26-005452
AI Filing Summary & Sentiment
File numbers found in text: 333-296202
Letter
May 28, 2026 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 May 22, 2026 File No. 333-296202 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 Laura Nicholson at 202-551-3584 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Heather Ducat
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May 28, 2026
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 May 22, 2026
File No. 333-296202
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 Laura Nicholson at 202-551-3584 with any questions.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation
cc: Heather Ducat