 | 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]