SEC Comment Letter for Babcock & Wilcox Enterprises, Inc. (BW, BWNB, BWSN, BW-PA) (CIK 0001630805) (BW) — Feb 11, 2020
Babcock & Wilcox Enterprises, Inc. (BW, BWNB, BWSN, BW-PA) (CIK 0001630805)
Date: Feb. 11, 2020 · CIK: 0001630805 · Accession: 0000000000-20-001262
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-236254
Letter
February 10, 2020 Kenneth M. Young Chief Executive Officer Babcock & Wilcox Enterprises, Inc. 1200 East Market Street Akron, OH 44305 Re:Babcock & Wilcox Enterprises, Inc. Registration Statement on Form S-3 Filed February 4, 2020 File No. 333-236254 Dear Mr. 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
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February 10, 2020
Kenneth M. Young
Chief Executive Officer
Babcock & Wilcox Enterprises, Inc.
1200 East Market Street
Akron, OH 44305
Re:Babcock & Wilcox Enterprises, Inc.
Registration Statement on Form S-3
Filed February 4, 2020
File No. 333-236254
Dear Mr. 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