CORRESP 1 filename1.htm CORRESP

BigBear.ai Holdings, Inc.

6811 Benjamin Franklin Drive, Suite 200

Columbia, Maryland 21046

February 14, 2022

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, NE

Washington, DC 20549

Attn:    Patrick Faller and Joshua Shainess

 

Re:    BigBear.ai Holdings, Inc.
     Registration Statement on Form S-1
     Filed December 23, 2021, as amended
     File No. 333-261887

Ladies and Gentlemen:

On February 10, 2022, BigBear.ai Holdings, Inc. requested that the effective date of the above-referenced Registration Statement be accelerated so as to permit it to become effective at 4:00 p.m. Eastern Time, on February 14, 2022, or as soon as thereafter practicable. We hereby withdraw our request until further notice.

[Signature page follows]


Very truly yours,

BIGBEAR.AI HOLDINGS, INC.

By:   /s/ Joshua Kinley
 

Name: Joshua Kinley

 

Title: Chief Financial Officer