TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 18, 2020 David S. Black Senior Vice President and Chief Financial Officer BWX Technologies, Inc. 800 Main Street, 4th Floor Lynchburg, Virginia 24504 Re: BWX Technologies, Inc. Form 10-K for Fiscal Years Ended December 31, 2019 Filed February 24, 2020 File No. 001-34658 Dear Mr. Black: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Technology