Company: BWNB
Filing Date: 2025-05-14
Form Type: CORRESP
Source: 0001104659-25-048435
Chunk: 0

Company: Babcock & Wilcox Enterprises, Inc.
Filing Date: 2025-05-14
Form: CORRESP
Chunk 0
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May 14, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549-7010

| Attn: | Andrew Blume                                          |
|       | Kevin Woody                                           |
| RE:   | Babcock & Wilcox Enterprises, Inc.                    |
|       | Comment Letter dated May 6, 2025                      |
|       | Form 10-K for the Fiscal Year Ended December 31, 2024 |
|       | Filed March 31, 2025                                  |
|       | File No. 001-36876                                    |

Dear Mr. Blume and Mr. Woody,

Babcock & Wilcox Enterprises, Inc.
(the “Company”) confirms receipt of a comment letter from the Staff of the Division of Corporation Finance (the “Staff”)
of the Securities and Exchange Commission dated May 6, 2025 relating to the above-referenced filing. As communicated on a call to
Andrew Blume on May 6, 2025, the Company hereby confirms that it intends to provide its response to the Staff’s comments on
or before June 4, 2025.

Please do not hesitate to contact me if you have
any questions concerning the foregoing.

Yours truly,

| /s/ Cameron Frymyer                          |
| Cameron Frymyer                              |
| Executive Vice President and Chief Financial 
 Officer                                      |
| Babcock & Wilcox Enterprises, Inc.           |

| Babcock & Wilcox Enterprises, Inc. |                 |
| 1200 E Market Street | Suite 650   | www.babcock.com |
| Akron, OH 44305 | USA              |                 |
| Phone: +1 330.753.4511             |                 |