0001630805-20-000016.txt : 20200313 0001630805-20-000016.hdr.sgml : 20200313 20200210200222 ACCESSION NUMBER: 0001630805-20-000016 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20200210 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Babcock & Wilcox Enterprises, Inc. CENTRAL INDEX KEY: 0001630805 STANDARD INDUSTRIAL CLASSIFICATION: HEATING EQUIPMENT, EXCEPT ELECTRIC & WARM AIR FURNACES [3433] IRS NUMBER: 472783641 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 20 S. VAN BUREN AVENUE CITY: BARBERTON STATE: OH ZIP: 44203 BUSINESS PHONE: 3307534511 MAIL ADDRESS: STREET 1: 20 S. VAN BUREN AVENUE CITY: BARBERTON STATE: OH ZIP: 44203 CORRESP 1 filename1.htm Document


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February 10, 2019

VIA EDGAR AND E-MAIL

Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E., Mail Stop 3561
Washington, D.C. 20549
Attention: Edward M. Kelly
 

Re:
Acceleration Request of Babcock & Wilcox Enterprises, Inc.
Registration Statement on Form S-3 (File No. 333-236254)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Babcock & Wilcox Enterprises, Inc. (the “Company”), hereby requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 p.m. (ET) on Thursday, February 13, 2020, or as soon thereafter as is practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, King & Spalding LLP, by calling Zach Cochran at (404) 572-2784.
*    *    *    *






Thank you for your assistance in this matter.
Very truly yours,

/s/ John J. Dziewisz        
John J. Dziewisz
Senior Vice President & Corporate Secretary

cc:    Kenneth M. Young
Louis Salamone
(Babcock & Wilcox Enterprises, Inc.)

William C. Smith, III
Zachary L. Cochran
(King & Spalding LLP)


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