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                           June 25, 2021

       Kenneth M. Young
       Chief Executive Officer
       Babcock & Wilcox Enterprises, Inc.
       1200 East Market Street
       Akron, Ohio 44305

                                                        Re: Babcock & Wilcox
Enterprises, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed June 22, 2021
                                                            File No. 333-257262

       Dear Mr. Young:

              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 Erin
Purnell at 202-551-3454 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Manufacturing