# EDGAR Filing Document

**Accession Number:** 0001813756
**File Stem:** 0000000000-23-001834
**Filing Date:** 2023-2
**Character Count:** 2727
**Document Hash:** e63958041cba144b055109e85c5bb615
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001834.hdr.sgml**: 20230324

**ACCESSION NUMBER**: 0000000000-23-001834

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230224

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** WeWork Inc.
- **CENTRAL INDEX KEY:** 0001813756
- **STANDARD INDUSTRIAL CLASSIFICATION:** OPERATORS OF NONRESIDENTIAL BUILDINGS [6512]
- **IRS NUMBER:** 851144904
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 75 ROCKEFELLER PLAZA
- **STREET 2:** 10TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10019
- **BUSINESS PHONE:** (646) 389-3922

**MAIL ADDRESS:**
- **STREET 1:** 75 ROCKEFELLER PLAZA
- **STREET 2:** 10TH FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10019

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** BowX Acquisition Corp.
- **DATE OF NAME CHANGE:** 20200601
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001813756-22-000003

## Text-Extract

```

United States securities and exchange commission logo

                     February 24, 2023

       Andre Fernandez
       Chief Financial Officer
       WeWork Inc.
       575 Lexington Avenue
       New York , NY 10022

                                                        Re: WeWork Inc.
                                                            Form 10-K for the
year ended December 31, 2021
                                                            File No. 001-39419

       Dear Andre Fernandez:

              We have completed our review of your filing. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.

                     Sincerely,

                     Division of Corporation Finance

                     Office of Real Estate & Construction

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

February 24, 2023

Andre Fernandez
Chief Financial Officer
WeWork Inc.
575 Lexington Avenue
New York, NY 10022

Re: WeWork Inc.

Form 10-K for the year ended December 31, 2021
File No. 001-39419

Dear Andre Fernandez:

We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Sincerely,

Division of Corporation Finance
Office of Real Estate & Construction