Company: BWNB
Filing Date: 2025-05-30
Form Type: CORRESP
Source: 0001104659-25-054801
Chunk: 0

Company: Babcock & Wilcox Enterprises, Inc.
Filing Date: 2025-05-30
Form: CORRESP
Chunk 0
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May 30, 2025

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporate 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,

We hereby acknowledge receipt of the comment letter dated May 6, 2025
(the “Comment Letter”) from the Staff (the “Staff”) of the U.S. Securities and Exchange Commission (the “SEC”)
regarding the Company’s above-referenced Form 10-K for the fiscal year ended December 31, 2025 (the “Form 10-K”).

We submit this letter in response to the Comment Letter. For your convenience,
we have reproduced the text of each of the Staff’s comments from the Comment Letter in bold type below, followed by our corresponding
response.

Form 10-K for the Fiscal Year Ended December 31, 2024

Management's Discussion and Analysis of Financial Condition and Results of Operations

Consolidated Results of Operations, page 37

| 1. | Please revise your results of operations to ensure that you discuss all material changes in your statements of operations line      
 items on a consolidated basis. As noted in Item 303(b) of Regulation S-K, MD&A should discuss your business as a whole with segment 
 information provided as necessary for an understanding of your business.                                                            |

| Babcock & Wilcox Enterprises, Inc. 
 1200 E Market Street  |  Suite 650 
 Akron, OH 44316  |  USA            
 Phone: +1 330.753.4511             | www.babcock.com |

Response

The Company respectfully acknowledges the Staff’s comment and
advises the Staff that it will enhance the discussion of all material changes in the statement of operations line items on a consolidated
basis. Further, we will discuss the business as a whole and provide segment information as necessary for an understanding of our business.
The Company will incorporate discussion in the Form 10-Q for the quarter ending June 30, 2025, and future filings in response to