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CORRESP Filing

Babcock & Wilcox Enterprises, Inc.
Date: May 14, 2025 · CIK: 0001630805 · Accession: 0001104659-25-048435

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-36876

Referenced dates: May 6, 2025

Date
May 14, 2025
Author
Cameron Frymyer
Form
CORRESP
Company
Babcock & Wilcox Enterprises, Inc.

Letter

VIA EDGAR Division of Corporation Finance Office of Manufacturing Comment Letter dated May 6, 2025 Form 10-K for the Fiscal Year Ended December 31, 2024 Filed March 31, 2025 File No. 001-36876

Dear Mr. Blume and Mr. Woody,

Babcock & Wilcox Enterprises, Inc. (the "Company") confirms receipt of a comment letter from the Staff of the Division of Corporation Finance (the "Staff") of the Securities and Exchange Commission dated May 6, 2025 relating to the above-referenced filing. As communicated on a call to Andrew Blume on May 6, 2025, the Company hereby confirms that it intends to provide its response to the Staff's comments on or before June 4, 2025.

Please do not hesitate to contact me if you have any questions concerning the foregoing.

Yours truly,

/s/ Cameron Frymyer

Cameron Frymyer

Executive Vice President and Chief Financial Officer

Babcock & Wilcox Enterprises, Inc.

Babcock & Wilcox Enterprises, Inc.

1200 E Market Street | Suite 650 www.babcock.com

Akron, OH 44305 | USA

Phone: +1 330.753.4511

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CORRESP
 1
 filename1.htm

 May 14, 2025

 VIA EDGAR

 U.S. Securities and Exchange Commission

 Division of Corporation Finance

 Office of Manufacturing

 100 F Street, N.E.

 Washington, D.C. 20549-7010

 Attn:
 Andrew Blume

 Kevin Woody

 RE:
 Babcock & Wilcox Enterprises, Inc.

 Comment Letter dated May 6, 2025

 Form 10-K for the Fiscal Year Ended December 31, 2024

 Filed March 31, 2025

 File No. 001-36876

 Dear Mr. Blume and Mr. Woody,

 Babcock & Wilcox Enterprises, Inc.
(the "Company") confirms receipt of a comment letter from the Staff of the Division of Corporation Finance (the "Staff")
of the Securities and Exchange Commission dated May 6, 2025 relating to the above-referenced filing. As communicated on a call to
Andrew Blume on May 6, 2025, the Company hereby confirms that it intends to provide its response to the Staff's comments on
or before June 4, 2025.

 Please do not hesitate to contact me if you have
any questions concerning the foregoing.

 Yours truly,

 /s/ Cameron Frymyer

 Cameron Frymyer

 Executive Vice President and Chief Financial
 Officer

 Babcock & Wilcox Enterprises, Inc.

 Babcock & Wilcox Enterprises, Inc.

 1200 E Market Street | Suite 650
 www.babcock.com

 Akron, OH 44305 | USA

 Phone: +1 330.753.4511