<SEC-DOCUMENT>0001193125-18-287392-index.html : 20181031
<SEC-HEADER>0001193125-18-287392.hdr.sgml : 20181031
<ACCEPTANCE-DATETIME>20180928160104
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-18-287392
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20180928

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Upwork Inc.
		CENTRAL INDEX KEY:			0001627475
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
		IRS NUMBER:				464337682
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		441 LOGUE AVENUE
		CITY:			MOUNTAIN VIEW
		STATE:			CA
		ZIP:			94043
		BUSINESS PHONE:		650-316-7500

	MAIL ADDRESS:	
		STREET 1:		441 LOGUE AVENUE
		CITY:			MOUNTAIN VIEW
		STATE:			CA
		ZIP:			94043

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Elance-oDesk, Inc.
		DATE OF NAME CHANGE:	20141209
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
</SEC-DOCUMENT>