Company: BWNB
Filing Date: 2025-05-30
Form Type: CORRESP
Source: 0001104659-25-054801
Chunk: 2

Company: Babcock & Wilcox Enterprises, Inc.
Filing Date: 2025-05-30
Form: CORRESP
Chunk 2
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 in the Form 10-Q for the quarter ending June 30, 2025,
and revise future filings in response to the Staff’s comment.

Presented below for illustrative purposes is an example of the
disclosure the Company intends to include in future filings in the “Liquidity and Capital Resources, Cash and Cash Flows”
section of its MD&A to address the Staff’s comment:

Critical Accounting Policies and Estimates, page 47

| 4. | Please enhance your disclosures to provide qualitative and quantitative information necessary to                                             
 understand the estimation uncertainty and the impact your critical accounting estimates have had or are reasonably likely to have on your    
 financial condition and results of operations. In addition, discuss how much each estimate and/or assumption has changed over a relevant     
 period and the sensitivity of reported amounts to the underlying methods, assumptions and estimates used. The disclosures should supplement, 
 not duplicate, the description of accounting policies or other disclosures in the notes to the financial statements. Refer to Item 303(b)(3) 
 of Regulation S-K and SEC Release No. 33-8350.                                                                                               |

Response

The Company respectfully acknowledges the Staff’s comment and
advises the Staff that it will enhance the disclosures to provide qualitative and quantitative information necessary to understand the
estimation uncertainty and the impact on the critical accounting estimates have had or are reasonable likely to have on the financial
condition and results of operations. We will discuss how much each estimate and/or assumption has changed over a relevant period and the
sensitivity of reporting amounts to the underlying methods, assumptions, and estimates used. The Company will reflect these revisions
in our Form 10-K for the year ending December 31, 2025.

Presented below for illustrative purposes is an example of the
disclosure the Company intends on including in future filings in the “Critical Accounting Policies and Uses of Estimates”
section of its MD&A relating to its policies and estimates for accounting for Goodwill and to address the Staff’s comment:

3 |Page

Goodwill

Goodwill is generally recorded as a result of a business combination and represents the excess of purchase price over the fair value of the tangible and identifiable net assets acquired. We perform impairment testing of goodwill annually on October 1 or if we determine that impairment indicators are present. In assessing goodwill for impairment, we follow ASC 350, Intangibles – Goodwill and Other, which permits a qualitative assessment of whether it is more likely than not that the fair value of the reporting unit is less than