United States Securities and Exchange Commission
100 F Street N.E.
Washington D.C. 20549
Attention: Joseph Cascarano
Re: | YogaWorks, Inc. |
We are providing this correspondence with respect to the Staff’s comment letter dated December 18, 2018, regarding the above-referenced filing. In an EDGAR Transmission to the SEC, dated January 3, 2019, we requested an extension until on or before January 18, 2019. However, we have been unable to consult with the Staff regarding our proposed response to the comment letter as the SEC has been operating under limited capacity due to the government shutdown. We propose to file our response via EDGAR promptly after the SEC resumes operations at full capacity and we are able to confirm our proposed response with the Staff.
Please contact me at (424) 207-2132 if you have any questions.
YogaWorks, Inc.
| By: | /s/ Vance Chang |