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]