-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, JpnNkRIqLlEOTCZqixpUgCxmr1cQumiduLWFPwikooHcdfvql+o8UbAJF1GUvTd4 Vs/wrvUG6EKz0zboezeAzw== 0001193125-10-154230.txt : 20100823 0001193125-10-154230.hdr.sgml : 20100823 20100706180739 ACCESSION NUMBER: 0001193125-10-154230 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20100706 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Babcock & Wilcox Co CENTRAL INDEX KEY: 0001486957 STANDARD INDUSTRIAL CLASSIFICATION: ENGINES & TURBINES [3510] IRS NUMBER: 800558025 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 13024 BALLANTYNE CORPORATE PLACE STREET 2: SUITE 700 CITY: CHARLOTTE STATE: NC ZIP: 28277 BUSINESS PHONE: 434-522-6800 MAIL ADDRESS: STREET 1: 13024 BALLANTYNE CORPORATE PLACE STREET 2: SUITE 700 CITY: CHARLOTTE STATE: NC ZIP: 28277 CORRESP 1 filename1.htm Acceleration Request

LOGO

July 6, 2010

Via EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

  Re:

Request for Acceleration of Effectiveness of Registration Statement on Form 10

      

(Registration Statement No. 001-34658)

Ladies and Gentlemen:

The Babcock & Wilcox Company, a Delaware corporation (the “Company”), hereby requests that the effectiveness of its Registration Statement on Form 10 (Registration Statement No. 001-34658) be accelerated so that the Registration Statement will become effective on July 8, 2010 at 5:30 p.m. E.D.T., or as soon thereafter as practicable.

In accordance with Rule 12d1-2 promulgated under the Securities Exchange Act of 1934, as amended (the “Act”), the reasons for this request are as follows: on July 2, 2010, the board of directors of McDermott International, Inc., a Panamanian corporation (“MII”), took several actions in connection with the spin-off of the Company from MII, including establishing the distribution ratio for the spin-off, and setting a record date of July 9, 2010 and a distribution date of July 30, 2010. MII and the Company wish to commence the process of printing and mailing the information statement as soon as possible following the record date.

Please notify Ted W. Paris at 713.229.1838 or James H. Mayor 713.229.1749 of Baker Botts L.L.P. at your earliest convenience after the Registration Statement has been declared effective.


Very truly yours,

THE BABCOCK & WILCOX COMPANY

By:

  /S/    BRANDON C. BETHARDS        
  Brandon C. Bethards
  President and Chief Executive Officer

 

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