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

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Item 6. Contracts, Arrangements, Understandings or Relationships With Respect to Securities of the Issuer.

On the date hereof,
the Reporting Persons entered into a Joint Filing Agreement in which the Reporting Persons agreed to the joint filing on behalf
of each of them of statements on Schedule 13D with respect to securities of the Issuer. A copy of this agreement is attached as
an exhibit hereto and is incorporated herein by reference.

Item 7. Material to be Filed as Exhibits.
Exhibit No. Description
99.1 Joint Filing Agreement by and among the Reporting Persons, dated February 5, 2018.
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