Correspondence 0001193125-23-106476 from BigBear.ai Holdings, Inc. (BBAI)
BigBear.ai Holdings, Inc.
Date: April 19, 2023 · CIK: 0001836981 · Accession: 0001193125-23-106476
AI Filing Summary & Sentiment
File numbers found in text: 333-265746
Letter
BigBear.ai Holdings, Inc.
6811 Benjamin Franklin Drive, Suite 200
Columbia, Maryland 21046
April 19, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Kathleen Krebs and Joshua Shainess
Re: BigBear.ai Holdings, Inc.
Registration Statement on Form S-3/A
Filed April 12, 2023
File No. 333-265746
Ladies and Gentlemen:
BigBear.ai Holdings, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (the “Registration Statement”), File No. 333-265746, to 5:00 p.m., Eastern Time, on Friday April 21, 2023, or as soon thereafter as practicable.
Please contact Tim Cruickshank of Kirkland & Ellis LLP, special counsel to the Company, at (212) 446-4794 as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
Sincerely,
/s/ Sean Ricker
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CORRESP 1 filename1.htm CORRESP BigBear.ai Holdings, Inc. 6811 Benjamin Franklin Drive, Suite 200 Columbia, Maryland 21046 April 19, 2023 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Kathleen Krebs and Joshua Shainess Re: BigBear.ai Holdings, Inc. Registration Statement on Form S-3/A Filed April 12, 2023 File No. 333-265746 Ladies and Gentlemen: BigBear.ai Holdings, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (the “Registration Statement”), File No. 333-265746, to 5:00 p.m., Eastern Time, on Friday April 21, 2023, or as soon thereafter as practicable. Please contact Tim Cruickshank of Kirkland & Ellis LLP, special counsel to the Company, at (212) 446-4794 as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter. Sincerely, /s/ Sean Ricker Sean Ricker Chief Accounting Officer