13D Filing: Steel Partners and Babcock & Wilcox Enterprises Inc (BW)

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SIGNATURES

After reasonable inquiry
and to the best of his knowledge and belief, each of the undersigned certifies that the information set forth in this statement
is true, complete and correct.

Dated: March 20, 2018 STEEL PARTNERS HOLDINGS L.P.
By: Steel Partners Holdings GP Inc.
General Partner
By:

/s/ Douglas B. Woodworth

Douglas B. Woodworth,

Senior Vice President and Chief Financial Officer

SPH GROUP LLC
By: Steel Partners Holdings GP Inc.
Managing Member
By:

/s/ Douglas B. Woodworth

Douglas B. Woodworth,

Senior Vice President and Chief Financial Officer

SPH GROUP HOLDINGS LLC
By: Steel Partners Holdings GP Inc.
Manager
By:

/s/ Douglas B. Woodworth

Douglas B. Woodworth,

Senior Vice President and Chief Financial Officer

STEEL PARTNERS HOLDINGS GP INC.
By:

/s/ Douglas B. Woodworth

Douglas B. Woodworth,

Senior Vice President and Chief Financial Officer

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