# EDGAR Filing Document

**Accession Number:** 0001836981
**File Stem:** 0001193125-23-030126
**Filing Date:** 2023-2
**Character Count:** 2003
**Document Hash:** 96ca2515e3baf6e0125290995a48bfb4
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-23-030126.hdr.sgml**: 20230314

**ACCESSION NUMBER**: 0001193125-23-030126

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230209

**FILER**: 

**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:** CORRESP

**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

**BigBear.ai Holdings, Inc.** 

6811 Benjamin Franklin Drive, Suite 200

Columbia, Maryland 21046

February 9, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Kathleen Krebs and Joshua Shainess

Re: BigBear.ai Holdings, Inc.

Registration Statement on Form S-3

Filed January 30, 2023

File No. 333-269465

Ladies and Gentlemen:

BigBear.ai Holdings, Inc. (the "Company") hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (the "Registration Statement"), File No. 333-269465, to 5:00 p.m., Eastern Time, on Monday February 13, 2023, or as soon thereafter as practicable.

Please contact Tim Cruickshank of Kirkland & Ellis LLP, special counsel to the Company, at (212) 446-4794 as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

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| |
|:---|
| Sincerely, |
| /s/ Sean Ricker |
| Sean Ricker |
| Chief Accounting Officer |

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