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.
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[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]