BigBear.ai Holdings, Inc.
6811 Benjamin Franklin Drive, Suite 200
Columbia, Maryland 21046
April 19, 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/A
Filed April 12, 2023
File No. 333-265746
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. 333-265746, to 5:00 p.m., Eastern Time, on Friday April 21, 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.
Sincerely, |
/s/ Sean Ricker |
Sean Ricker |
Chief Accounting Officer |