November 25, 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: Sherry Haywood |
Re: | Acceleration Request of Babcock & Wilcox Enterprises, Inc. |
Registration Statement on Form S-3 (File No. 333-234754)
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 4:30 p.m. (ET) on Tuesday, November 26, 2019, 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/ Robert P. McKinney
Robert P. McKinney
Senior Vice President, General Counsel & Corporate Secretary
cc: Louis Salamone
(Babcock & Wilcox Enterprises, Inc.)
William C. Smith, III
Zachary L. Cochran
(King & Spalding LLP)