SEC Comment Letter 0000000000-24-003600 to BigBear.ai Holdings, Inc. (BBAI)
BigBear.ai Holdings, Inc.
Date: April 3, 2024 · CIK: 0001836981 · Accession: 0000000000-24-003600
AI Filing Summary & Sentiment
File numbers found in text: 333-278325
Letter
United States securities and exchange commission logo April 3, 2024 Julie Peffer Chief Financial 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 March 28, 2024 File No. 333-278325 Dear Julie Peffer: 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 Matthew Crispino at 202-551-3456 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Alexander M. Schwartz
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United States securities and exchange commission logo
April 3, 2024
Julie Peffer
Chief Financial 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 March 28, 2024
File No. 333-278325
Dear Julie Peffer:
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 Matthew Crispino at 202-551-3456 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Alexander M. Schwartz