SEC Comment Letter 0000000000-23-001225 to BigBear.ai Holdings, Inc. (BBAI)

BigBear.ai Holdings, Inc.
Date: Feb. 6, 2023 · CIK: 0001836981 · Accession: 0000000000-23-001225

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AI Filing Summary & Sentiment

File numbers found in text: 333-269465

Date

February 6, 2023

Author

Office of Technology

Form

UPLOAD

Company

BigBear.ai Holdings, Inc.

Letter

United States securities and exchange commission logo February 6, 2023 Amanda Long Chief Executive Officer BigBear.ai Holdings, Inc. 6811 Benjamin Franklin Drive, Suite 200 Columbia, Maryland 21046 Re:BigBear.ai Holdings, Inc. Registration Statement on Form S-3 Filed January 30, 2023 File No. 333-269465 Dear Amanda Long: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Kathleen Krebs, Special Counsel, at 202-551-3350 or Joshua Shainess, Legal Branch Chief, at 202-551-7951 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Tim Cruickshank, Esq.

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United States securities and exchange commission logo
February 6, 2023
Amanda Long
Chief Executive Officer
BigBear.ai Holdings, Inc.
6811 Benjamin Franklin Drive, Suite 200
Columbia, Maryland 21046
Re:BigBear.ai Holdings, Inc.
Registration Statement on Form S-3
Filed January 30, 2023
File No. 333-269465
Dear Amanda Long:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Kathleen Krebs, Special Counsel, at 202-551-3350 or Joshua Shainess,
Legal Branch Chief, at 202-551-7951 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Tim Cruickshank, Esq.

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