June 28, 2021
VIA EDGAR
Erin Purnell
Office of Manufacturing
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE: | Withdrawal of Request for Acceleration |
Babcock & Wilcox Enterprises, Inc.
Registration Statement on Form S-3
File No. 333-257262
Dear Ms. Purnell:
On June 28, 2021, Babcock & Wilcox Enterprises, Inc. (the “Company”) submitted correspondence to the staff of the Securities and Exchange Commission (the “Staff”) to request, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, that the effectiveness of the above-referenced Registration Statement be accelerated to 4:00 p.m. Eastern Time on June 28, 2021, or as soon thereafter as practicable. The Company hereby respectfully requests that the Staff withdraw such request.
If you have any questions or comments regarding the foregoing, please do not hesitate to contact me at (330) 860-6205 or by email at jjdziewisz@babcock.com
Very truly yours, | |
/s/ John J. Dziewisz | |
John J. Dziewisz | |
Sr. Vice President & Corporate Secretary |
Babcock & Wilcox Enterprises, Inc. | www.babcock.com |
1200 E Market Street | Suite 650
Akron, OH 44305 | USA
Phone: +1 330.753.4511