13G Filing: Vintage Capital Management LLC and Babcock & Wilcox Enterprises Inc (BW)

Page 3 of 9 – SEC Filing

1

name
of reporting person

 

Kahn Capital Management, LLC

2

check
the appropriate box if a member of a group

(a) ¨

(b) ¨

3 sec use only
4

citizenship
or place of organization

 

Delaware

NUMBER OF SHARES BENEFICIALLY OWNED BY

EACH REPORTING PERSON

WITH

5

sole
voting power

 

0 shares

6

shared
voting power

 

6,600,000 shares

7

sole
dispositive power

 

0 shares

8

shared
dispositive power

 

6,600,000 shares

9

aggregate
amount beneficially owned by each reporting person

 

6,600,000 shares

10

check box if the aggregate amount in row (9) excludes certain shares

¨

11

percent
of class represented by amount in row (9)

 

14.9%*

12

type
of reporting person

 

OO

* Percentage calculated based on 44,045,568 shares outstanding,
which reflects 48,880,390 shares of Common Stock outstanding as of July 31, 2017, as reported by the Issuer in its Form 10-Q filed
on August 9, 2017, less 4,834,822 shares repurchased by the Issuer as reported by the Issuer in its Current Report on Form 8-K
filed on August 15, 2017.

Follow Babcock & Wilcox Enterprises Inc. (NYSE:BW)