Company: UP
Filing Date: 2025-01-08
Form Type: CORRESP
Source: 0001104659-25-001872
Chunk: 0

Company: Wheels Up Experience Inc.
Filing Date: 2025-01-08
Form: CORRESP
Chunk 0
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<div align='center'>2135 American Way

Chamblee, Georgia 30341</div>

January 8, 2025

VIA EDGAR AND EMAIL

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

| Attention: | Ms. Claudia Rios |

| Re: | Acceleration Request of Wheels Up Experience 
 Inc.                                         |
|     | Registration Statement on Form S-3 (File     
 No. 333-284063)                              |
|     | CIK No. 0001819516                           |

Dear Ms. Rios:

Pursuant to Rule 461 under the Securities Act
of 1933, as amended, Wheels Up Experience Inc., a Delaware corporation, hereby requests that the effective date of the above-referenced
Registration Statement be accelerated so that it may become effective at 4:00 p.m., Eastern time, on January 10, 2025,
or as soon thereafter as practicable.

Once the Registration Statement has been declared
effective, we request that you orally confirm that event with our internal counsel, Cozen O’Connor P.C., by calling Seth Popick
at (412) 620-6527.

Thank you for your attention to this matter.

| Very truly yours,         |                                 |
| Wheels Up Experience Inc. |                                 |
| By:                       | /s/ Matthew J. Knopf            |
|                           | Matthew J. Knopf                |
|                           | Chief Legal Officer & Secretary |