SEC Comment Letter 0000000000-25-000749 to BigBear.ai Holdings, Inc. (BBAI)
BigBear.ai Holdings, Inc.
Date: Jan. 23, 2025 · CIK: 0001836981 · Accession: 0000000000-25-000749
AI Filing Summary & Sentiment
File numbers found in text: 333-284303
Letter
January 23, 2025 Julie Peffer Chief Financial Officer BigBear.ai Holdings, Inc. 6811 Benjamin Franklin Drive, Suite 200 Columbia, MD 21046 Re:BigBear.ai Holdings, Inc. Registration Statement on Form S-3 Filed January 15, 2025 File No. 333-284303 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 Kathleen Krebs at 202-551-3350 or Matthew Derby at 202-551- 3334 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc:A. Peter Harwich, Esq.
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January 23, 2025
Julie Peffer
Chief Financial Officer
BigBear.ai Holdings, Inc.
6811 Benjamin Franklin Drive, Suite 200
Columbia, MD 21046
Re:BigBear.ai Holdings, Inc.
Registration Statement on Form S-3
Filed January 15, 2025
File No. 333-284303
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 Kathleen Krebs at 202-551-3350 or Matthew Derby at 202-551-
3334 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:A. Peter Harwich, Esq.