UWM Holdings Corporation
585 South Boulevard E
Pontiac, Michigan 48341
February 4, 2021
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
| Attention: | Ms. Jessica Livingston, Staff Attorney | |
| Re: | UWM Holdings Corporation | |
| Registration Statement on Form S-1 | ||
| File No. 333-252422 | ||
Dear Ms. Livingston:
UWM Holdings Corporation hereby requests acceleration of the effective date of the above-referenced registration statement so that it may become effective at 12:00 p.m. Eastern Standard Time on February 5, 2021, or as soon as practicable thereafter.
Should you have any questions or comments regarding this matter, please contact the Company’s legal counsel, Kara L. MacCullough, Esq., at (954) 768-8255.
| Very truly yours, | ||
| UWM Holdings Corporation | ||
| By: | /s/ Timothy Forrester | |
| Name: | Timothy Forrester | |
| Title: | Executive Vice President and | |
| Chief Financial Officer | ||
| cc: | Kara L. MacCullough, Esq. |
Greenberg Traurig, P.A.