SEC Comment Letter for Babcock & Wilcox Enterprises, Inc. (BW, BWNB, BWSN, BW-PA) (CIK 0001630805) (BW) — Jun 12, 2017

Babcock & Wilcox Enterprises, Inc. (BW, BWNB, BWSN, BW-PA) (CIK 0001630805)
Date: June 12, 2017 · CIK: 0001630805 · Accession: 0000000000-17-020519

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

June 12, 2017

Author

/s/ Melissa N. Rocha

Form

UPLOAD

Company

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

Letter

Mail Stop 4631 June 12, 2017 Via E -mail Ms. Jenny L. Apker Chief Financial 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, 2016 Filed February 28, 2017 File No. 1 -36876

Dear Ms. Apker :

We have completed our review of your filings. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff .

Sincerely,
/s/ Melissa N. Rocha

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Mail Stop 4631

June 12, 2017

Via E -mail
Ms. Jenny L. Apker
Chief Financial  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, 2016
Filed February 28, 2017
File No. 1 -36876

Dear Ms. Apker :

We have completed our review of your filings.  We remind you that the company and its
management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding
any review, comments, action or absence of action by the staff .

 Sincerely,

/s/ Melissa N. Rocha

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

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