United States Securities and Exchange Commission
100 F Street N.E.
Washington D.C. 20549
Attention: Joseph Cascarano
Re: | YogaWorks, Inc. |
We are providing this correspondence with respect to the Staff’s comment letter dated December 18, 2018, regarding the above-referenced filing. We respectfully request an extension of time to respond to your comment letter to allow us additional time to consider the Staff’s comments, consult with our independent public accounting firm and prepare appropriate responses. We propose to file our response via EDGAR on or before January 18, 2019.
Please contact me at (424) 207-2132 if you have any questions.
YogaWorks, Inc.
| By: | /s/ Vance Chang |