Company: BWNB
Filing Date: 2025-04-04
Form Type: CORRESP
Source: 0001104659-25-032078
Chunk: 0

Company: Babcock & Wilcox Enterprises, Inc.
Filing Date: 2025-04-04
Form: CORRESP
Chunk 0
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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         |                 |