SEC Comment Letter for Babcock & Wilcox Enterprises, Inc. (BW, BWNB, BWSN, BW-PA) (CIK 0001630805) (BW) — May 6, 2019
Babcock & Wilcox Enterprises, Inc. (BW, BWNB, BWSN, BW-PA) (CIK 0001630805)
Date: May 6, 2019 · CIK: 0001630805 · Accession: 0000000000-19-008087
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-231135
Letter
May 6, 2019 Kenneth M. Young Chief Executive Officer Babcock & Wilcox Enterprises, Inc. 20 South Van Buren Avenue Barberton, OH 44203 Re:Babcock & Wilcox Enterprises, Inc. Registration Statement on Form S-1 Filed April 30, 2019 File No. 333-231135 Dear Kenneth M. Young: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action, or absence of action by the staff. Please contact Edward M. Kelly, Senior Counsel, at (202) 551-3728 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing and Construction
Show Raw Text
May 6, 2019
Kenneth M. Young
Chief Executive Officer
Babcock & Wilcox Enterprises, Inc.
20 South Van Buren Avenue
Barberton, OH 44203
Re:Babcock & Wilcox Enterprises, Inc.
Registration Statement on Form S-1
Filed April 30, 2019
File No. 333-231135
Dear Kenneth M. Young:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action, or absence of action by the staff.
Please contact Edward M. Kelly, Senior Counsel, at (202) 551-3728 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing and
Construction