<SEC-DOCUMENT>0001193125-22-280299-index.html : 20230309
<SEC-HEADER>0001193125-22-280299.hdr.sgml : 20230309
<ACCEPTANCE-DATETIME>20221108173554
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-22-280299
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20221108

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:		475 BRANNAN STREET
		STREET 2:		SUITE 430
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94107
		BUSINESS PHONE:		650-316-7500

	MAIL ADDRESS:	
		STREET 1:		475 BRANNAN STREET
		STREET 2:		SUITE 430
		CITY:			SAN FRANCISCO
		STATE:			CA
		ZIP:			94107

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Upwork Inc.
		DATE OF NAME CHANGE:	20180427

	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>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g419802g1109010431043.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: g419802g1109010431043.jpg

</DOCUMENT>
</SEC-DOCUMENT>