SEC Company Response from Babcock & Wilcox Enterprises, Inc. (BW, BWNB, BWSN, BW-PA) (CIK 0001630805) (BW) — Jun 19, 2019
Babcock & Wilcox Enterprises, Inc. (BW, BWNB, BWSN, BW-PA) (CIK 0001630805)
Date: June 19, 2019 · CIK: 0001630805 · Accession: 0001630805-19-000076
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File numbers found in text: 333-231135
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CORRESP 1 filename1.htm Document June 19, 2019 VIA EDGAR AND E-MAIL Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E., Mail Stop 3561 Washington, D.C. 20549 Attention: Amanda Ravitz Re: Acceleration Request of Babcock & Wilcox Enterprises, Inc. Registration Statement on Form S-1 (File No. 333-231135) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Babcock & Wilcox Enterprises, Inc. (the “Company”), hereby requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:30 p.m. (ET) on Friday, June 21, 2019, or as soon thereafter as is practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, King & Spalding LLP, by calling Zach Cochran at (404) 572-2784. * * * * Thank you for your assistance in this matter. Very truly yours, /s/ J. André Hall J. André Hall Senior Vice President, General Counsel & Corporate Secretary cc: Edward Kelly Sergio Chinos (Securities and Exchange Commission) Louis Salamone Daniel W. Hoehn (Babcock & Wilcox Enterprises, Inc.) William C. Smith, III Zachary L. Cochran (King & Spalding LLP)