December 23, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Benjamin Holt
Re: WeWork Inc.
Registration Statement on Form S-1
Filed December 22, 2021
File No. 333-260976
Dear Mr. Holt:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, WeWork Inc. respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:30 p.m. Washington D.C. time on December 28, 2021, or as soon thereafter as practicable.
Please call Michelle Gasaway of Skadden, Arps, Slate, Meagher & Flom LLP at (213) 687-5122 to provide notice of the effectiveness of the Registration Statement.
* * *
[Signature Page Follows]
Very truly yours, | ||||
WEWORK INC. | ||||
By: | /s/ Jared DeMatteis | |||
Name: | Jared DeMatteis | |||
Title: | Chief Legal Officer and Corporate Secretary |
cc: | Sandeep Mathrani |
Chief Executive Officer
WeWork Inc.
[Signature Page to Acceleration Request Letter]