Self-distancing is associated with adaptive emotion regulation (ER), thereby making it a common treatment target across psychotherapies. However, less is known about cognitive processes that facilitate self-distancing. Working memory capacity (WMC) has been associated with self-distancing and ER, although research has not directly examined WMC and spontaneous self-distancing activity. Here, we tested the association between WMC and self-distancing (indexed by pronoun use) in relation to ER during a negative-mood induction in college students (N= 209). Results suggested a mediation model: Higher WMC predicted lower I and greater we pronouns (i.e., greater self-distancing), which in turn predicted lower negative affect. Furthermore, higher WMC predicted greater we pronouns, which predicted higher positive affect. No significant mediation was observed for you. These findings enrich current theoretical models describing WMC and self-distancing in ER and suggest important future research to further elucidate the cognitive processes underlying self-distancing with implications for clinical practice.