SEC Comment Letter for Babcock & Wilcox Enterprises, Inc. (BW, BWNB, BWSN, BW-PA) (CIK 0001630805) (BW) — Aug 17, 2016

Babcock & Wilcox Enterprises, Inc. (BW, BWNB, BWSN, BW-PA) (CIK 0001630805)
Date: Aug. 17, 2016 · CIK: 0001630805 · Accession: 0000000000-16-088983

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

December 31, 2015

Author

/s/ Melissa N. Rocha

Form

UPLOAD

Company

Babcock & Wilcox Enterprises, Inc. (BW, BWNB, BWSN, BW-PA) (CIK 0001630805)

Letter

Mail Stop 4631 August 17 , 2016 Via E -mail Mr. Daniel W. Hoehn Controller & Chief Accounting Officer Babcock & Wilcox Enterprises, Inc. 13024 Ballantyne Corporate Place Suite 700 Charlotte, North Carolina 28277

Re: Babcock & Wilcox Enterprises, Inc. Form 10-K for the Year Ended December 31, 2015 Filed February 25 , 2016 File No. 1 -36876

Dear Mr. Hoehn :

We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Co mmission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exc hange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Melissa N. Rocha

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Mail Stop 4631

August 17 , 2016

Via E -mail
Mr. Daniel W. Hoehn
Controller & Chief Accounting Officer
Babcock & Wilcox Enterprises, Inc.
13024 Ballantyne Corporate Place
Suite 700
Charlotte, North Carolina 28277

Re: Babcock & Wilcox Enterprises, Inc.
 Form 10-K for the Year Ended December 31, 2015
Filed February 25 , 2016
File No. 1 -36876

Dear Mr. Hoehn :

We have completed our review of your filings.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing s and the company may not assert staff
comments as a defense in any proceeding initiated by the Co mmission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the
information the Securities Exc hange Act of 1934 and all applicable rules require.

 Sincerely,

/s/ Melissa N. Rocha

Melissa N. Rocha
      Senior Assistant Chief Accountant
Office of Manufacturing and Construction

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