April 4, 2025
VIA EDGAR
Eranga Dias
Office of Manufacturing
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| RE: | Babcock & Wilcox Enterprises, Inc. Registration Statement on Form S-3 File No. 333-283368 |
Dear Eranga Dias:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Babcock & Wilcox Enterprises, Inc. (the “Company”) hereby respectfully requests that the effectiveness of the above-referenced Registration Statement be accelerated to 4:00 p.m. Eastern Time on April 8, 2025, or as soon thereafter as practicable. The Company respectfully requests that you notify C. Brophy Christensen of O’Melveny & Myers LLP of such effectiveness by telephone at (415) 984-8793.
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 | |
| Executive Vice President, General Counsel and Corporate Secretary |
| Babcock & Wilcox Enterprises, Inc. | |
| 1200 E Market Street | Suite 650 | www.babcock.com |
| Akron, OH 44305 | USA | |
| Phone: +1 330.753.4511 |