SEC Comment Letter 0000000000-24-013134 to Babcock & Wilcox Enterprises, Inc. (BW)
Babcock & Wilcox Enterprises, Inc.
Date: Nov. 26, 2024 · CIK: 0001630805 · Accession: 0000000000-24-013134
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-283368
Letter
November 26, 2024 Kenneth Young Chief Executive Officer Babcock & Wilcox Enterprises, Inc. 1200 East Market Street Akron, Ohio 44305 Re:Babcock & Wilcox Enterprises, Inc. Registration Statement on Form S-3 Filed November 21, 2024 File No. 333-283368 Dear Kenneth 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 Eranga Dias at 202-551-8107 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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November 26, 2024
Kenneth Young
Chief Executive Officer
Babcock & Wilcox Enterprises, Inc.
1200 East Market Street
Akron, Ohio 44305
Re:Babcock & Wilcox Enterprises, Inc.
Registration Statement on Form S-3
Filed November 21, 2024
File No. 333-283368
Dear Kenneth 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 Eranga Dias at 202-551-8107 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing