# EDGAR Filing Document

**Accession Number:** 0001836981
**File Stem:** 0000000000-23-001225
**Filing Date:** 2023-2
**Character Count:** 3467
**Document Hash:** 5ffa48eef4e5a925444f0e771a1ebc9e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001225.hdr.sgml**: 20230314

**ACCESSION NUMBER**: 0000000000-23-001225

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230206

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BigBear.ai Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001836981
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **IRS NUMBER:** 854164597
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD

**BUSINESS ADDRESS:**
- **STREET 1:** 6811 BENJAMIN FRANKLIN DRIVE, SUITE 200
- **CITY:** COLUMBIA
- **STATE:** MD
- **ZIP:** 21046
- **BUSINESS PHONE:** (410) 967-0335

**MAIL ADDRESS:**
- **STREET 1:** 6811 BENJAMIN FRANKLIN DRIVE, SUITE 200
- **CITY:** COLUMBIA
- **STATE:** MD
- **ZIP:** 21046

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** GigCapital4, Inc.
- **DATE OF NAME CHANGE:** 20201217

## Text-Extract

```

United States securities and exchange commission logo

                 February 6, 2023

       Amanda Long
       Chief Executive Officer
       BigBear.ai Holdings, Inc.
       6811 Benjamin Franklin Drive, Suite 200
       Columbia, Maryland 21046

                                                        Re: BigBear.ai
Holdings, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed January 30,
2023
                                                            File No. 333-269465

       Dear Amanda Long:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

              Please contact Kathleen Krebs, Special Counsel, at 202-551-3350
or Joshua Shainess,
       Legal Branch Chief, at 202-551-7951 with any questions.

                 Sincerely,

                 Division of Corporation Finance

                 Office of Technology
       cc:                                              Tim Cruickshank, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

DIVISION OF
CORPORATION FINANCE

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

February 6, 2023

Amanda Long
Chief Executive Officer
BigBear.ai Holdings, Inc.
6811 Benjamin Franklin Drive, Suite 200
Columbia, Maryland 21046

**Re: BigBear.ai Holdings, Inc.**
**Registration Statement on Form S-3**
**Filed January 30, 2023**
**File No. 333-269465**

Dear Amanda Long:

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Kathleen Krebs, Special Counsel, at 202-551-3350 or Joshua Shainess, Legal Branch Chief, at 202-551-7951 with any questions.

Sincerely,

Division of Corporation Finance
Office of Technology

cc: Tim Cruickshank, Esq.