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.

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[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]