12 E 49th Street New York, NY 10017 wework.com

June 8, 2023

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]