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SEC Company Response from Babcock & Wilcox Enterprises, Inc. (BW, BWNB, BWSN, BW-PA) (CIK 0001630805) (BW) — Feb 10, 2020

Babcock & Wilcox Enterprises, Inc. (BW, BWNB, BWSN, BW-PA) (CIK 0001630805)
Date: Feb. 10, 2020 · CIK: 0001630805 · Accession: 0001630805-20-000016

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File numbers found in text: 333-236254

Date
February 10, 2019
Author
/s/ John J. Dziewisz
Form
CORRESP
Company
Babcock & Wilcox Enterprises, Inc. (BW, BWNB, BWSN, BW-PA) (CIK 0001630805)

Letter

Document

February 10, 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: Edward M. Kelly

Re:

Acceleration Request of Babcock & Wilcox Enterprises, Inc.

Registration Statement on Form S-3 (File No. 333-236254)

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 4:00 p.m. (ET) on Thursday, February 13, 2020, 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/ John J. Dziewisz

Show Raw Text
CORRESP
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filename1.htm

		Document

February 10, 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:  Edward M. Kelly

Re:

 Acceleration Request of Babcock & Wilcox Enterprises, Inc.

Registration Statement on Form S-3 (File No. 333-236254)

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 4:00 p.m. (ET) on Thursday, February 13, 2020, 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/ John J. Dziewisz

John J. Dziewisz

Senior Vice President & Corporate Secretary

cc:    Kenneth M. Young

Louis Salamone

(Babcock & Wilcox Enterprises, Inc.)

William C. Smith, III

Zachary L. Cochran

(King & Spalding LLP)