0001193125-21-366322.txt : 20220127 0001193125-21-366322.hdr.sgml : 20220127 20211223165553 ACCESSION NUMBER: 0001193125-21-366322 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20211223 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WeWork Inc. CENTRAL INDEX KEY: 0001813756 STANDARD INDUSTRIAL CLASSIFICATION: BLANK CHECKS [6770] IRS NUMBER: 851144904 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2400 SAND HILL RD., SUITE 200 CITY: MENLO PARK STATE: CA ZIP: 94025 BUSINESS PHONE: 212-818-8800 MAIL ADDRESS: STREET 1: 2400 SAND HILL RD., SUITE 200 CITY: MENLO PARK STATE: CA ZIP: 94025 FORMER COMPANY: FORMER CONFORMED NAME: BowX Acquisition Corp. DATE OF NAME CHANGE: 20200601 CORRESP 1 filename1.htm CORRESP

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]