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)