Company: BWNB
Filing Date: 2025-05-30
Form Type: CORRESP
Source: 0001104659-25-054801
Chunk: 4

Company: Babcock & Wilcox Enterprises, Inc.
Filing Date: 2025-05-30
Form: CORRESP
Chunk 4
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 fair value, less costs to sell.

We appreciate the Staff’s comments and request that the Staff
contact the undersigned by phone at (330) 814-3057 or by email at cfrymyer@babcock.com with any questions regarding this letter.

Very truly yours,

Cameron Frymyer

Executive Vice President and Chief Financial Officer

Babcock & Wilcox Enterprises, Inc.

cc: John Dziewisz, Executive Vice President, General Counsel & Corporate Secretary, Babcock & Wilcox Enterprises, Inc.

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