June 19, 2019

VIA EDGAR AND E-MAIL

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E., Mail Stop 3561

Washington, D.C. 20549

Attention: Amanda Ravitz

Re: Acceleration Request of Babcock & Wilcox Enterprises, Inc.

Registration Statement on Form S-1 (File No. 333-231135)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Babcock & Wilcox Enterprises, Inc. (the “Company”), hereby requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:30 p.m. (ET) on Friday, June 21, 2019, or as soon thereafter as is practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, King & Spalding LLP, by calling Zach Cochran at (404) 572-2784.

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Thank you for your assistance in this matter.

Very truly yours,

/s/ J. André Hall

J. André Hall

Senior Vice President, General Counsel & Corporate Secretary

cc:Edward Kelly

Sergio Chinos

(Securities and Exchange Commission)

Louis Salamone

Daniel W. Hoehn

(Babcock & Wilcox Enterprises, Inc.)

William C. Smith, III

Zachary L. Cochran

(King & Spalding LLP)