<SEC-DOCUMENT>0001104659-25-048435-index.html : 20250819
<SEC-HEADER>0001104659-25-048435.hdr.sgml : 20250819
<ACCEPTANCE-DATETIME>20250514150910
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-25-048435
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20250514

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Babcock & Wilcox Enterprises, Inc.
		CENTRAL INDEX KEY:			0001630805
		STANDARD INDUSTRIAL CLASSIFICATION:	HEATING EQUIPMENT, EXCEPT ELECTRIC & WARM AIR FURNACES [3433]
		ORGANIZATION NAME:           	04 Manufacturing
		EIN:				472783641
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1200 E. MARKET STREET, SUITE 650
		CITY:			AKRON
		STATE:			OH
		ZIP:			44305
		BUSINESS PHONE:		3308606205

	MAIL ADDRESS:	
		STREET 1:		1200 E. MARKET STREET, SUITE 650
		CITY:			AKRON
		STATE:			OH
		ZIP:			44305
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>tm2515139d1_correspimg001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: tm2515139d1_correspimg001.jpg

</DOCUMENT>
</SEC-DOCUMENT>