SEC Company Response from Babcock & Wilcox Enterprises, Inc. (BW, BWNB, BWSN, BW-PA) (CIK 0001630805) (BW) — Jun 26, 2015
Babcock & Wilcox Enterprises, Inc. (BW, BWNB, BWSN, BW-PA) (CIK 0001630805)
Date: June 26, 2015 · CIK: 0001630805 · Accession: 0001193125-15-236502
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File numbers found in text: 333-204812
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CORRESP 1 filename1.htm CORRESP June 26, 2015 BY EDGAR Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Request for Acceleration of Effectiveness of Registration Statement on Form S-1 (Registration Statement No. 333-204812) Ladies and Gentlemen: Babcock & Wilcox Enterprises, Inc., a Delaware corporation (“New B&W”), hereby requests that the effectiveness of its Registration Statement on Form S-1 (the “Registration Statement”) be accelerated so that the Registration Statement will become effective on June 30, 2015 at 4:00 p.m. Eastern Time, or as soon thereafter as practicable. New B&W acknowledges that: • Should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration Statement. • The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, does not relieve New B&W from its full responsibility for the adequacy and accuracy of the disclosure in the Registration Statement. • New B&W may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Please notify Charlie Haag of Jones Day at 214.969.5148 at your earliest convenience after the Registration Statement has been declared effective. Very truly yours, BABCOCK & WILCOX ENTERPRISES, INC. By: /s/ J. André Hall J. André Hall Senior Vice President, General Counsel and Corporate Secretary