BigBear.ai Holdings, Inc.
6811 Benjamin Franklin Drive, Suite 200
Columbia, Maryland 21046
February 10, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Patrick Faller and Joshua Shainess
Re: | BigBear.ai Holdings, Inc. |
Amendment No. 4 to Registration Statement on Form S-1
Filed February 10, 2021
File No. 333-261887
Ladies and Gentlemen:
BigBear.ai Holdings, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (the “Registration Statement”), File No. 333-261887, as amended, to 4:00 p.m., Eastern Time, on Monday February 14, 2022, 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/ Joshua Kinley |
Joshua Kinley |
Chief Financial Officer |