Correspondence 0001104659-25-032078 from Babcock & Wilcox Enterprises, Inc. (BW)
Babcock & Wilcox Enterprises, Inc.
Date: April 4, 2025 · CIK: 0001630805 · Accession: 0001104659-25-032078
AI Filing Summary & Sentiment
File numbers found in text: 333-283368
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CORRESP 1 filename1.htm April 4, 2025 VIA EDGAR Eranga Dias Office of Manufacturing Division of Corporation Finance United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 RE: Babcock & Wilcox Enterprises, Inc. Registration Statement on Form S-3 File No. 333-283368 Dear Eranga Dias: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Babcock & Wilcox Enterprises, Inc. (the "Company") hereby respectfully requests that the effectiveness of the above-referenced Registration Statement be accelerated to 4:00 p.m. Eastern Time on April 8, 2025, or as soon thereafter as practicable. The Company respectfully requests that you notify C. Brophy Christensen of O'Melveny & Myers LLP of such effectiveness by telephone at (415) 984-8793. If you have any questions or comments regarding the foregoing, please do not hesitate to contact me at (330) 860-6205 or by email at jjdziewisz@babcock.com. Very truly yours, /s/ John J. Dziewisz John J. Dziewisz Executive Vice President, General Counsel and Corporate Secretary Babcock & Wilcox Enterprises, Inc. 1200 E Market Street | Suite 650 www.babcock.com Akron, OH 44305 | USA Phone: +1 330.753.4511