SEC Comment Letter for Babcock & Wilcox Enterprises, Inc. (BW, BWNB, BWSN, BW-PA) (CIK 0001630805) (BW) — Nov 25, 2019
Babcock & Wilcox Enterprises, Inc. (BW, BWNB, BWSN, BW-PA) (CIK 0001630805)
Date: Nov. 25, 2019 · CIK: 0001630805 · Accession: 0000000000-19-015818
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File numbers found in text: 333-234754
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November 25, 2019
Robert McKinney
Senior Vice President, General Counsel and Corporate Secretary
Babcock & Wilcox Enterprises, Inc.
20 South Van Buren Avenue
Barberton, OH 44203
Re:Babcock & Wilcox Enterprises, Inc.
Registration Statement on Form S-3
Filed November 18, 2019
File No. 333-234754
Dear Mr. McKinney:
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 Sherry Haywood at (202) 551-3345 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing