SEC Comment Letter 0000000000-23-003975 to BigBear.ai Holdings, Inc. (BBAI)
BigBear.ai Holdings, Inc.
Date: April 20, 2023 · CIK: 0001836981 · Accession: 0000000000-23-003975
AI Filing Summary & Sentiment
File numbers found in text: 333-271230
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United States securities and exchange commission logo
April 20, 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
File No. 333-271230
Filed April 12, 2023
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 Larry Spirgel,
Office Chief, at 202-551-3815 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Timothy Cruickshank, Esq.