SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                                ----------------

                                 SCHEDULE 13G/A
                                 (Rule 13d-102)

                                ----------------

      INFORMATION TO BE INCLUDED IN STATEMENTS PURSUANT TO RULES 13d-1(b),
         (c) AND (d) AND AMENDMENTS THERETO FILED PURSUANT TO 13d-2(b)

                                (Amendment No.3)*


                               BearingPoint, Inc.
                                (Name of Issuer)

                          Common Stock, $.01 par value
                         (Title of Class of Securities)

                                    074002106
                                 (CUSIP Number)

                                December 31, 2003
             (Date of Event Which Requires Filing of this Statement)


     Check the appropriate box to designate the rule pursuant to which this
Schedule is filed:
     [x] Rule 13d-1(b)
     [ ] Rule 13d-1(c)
     [ ] Rule 13d-1(d)

-----------

     * The remainder of this cover page shall be filled out for a reporting
person's initial filing on this form with respect to the subject class of
securities, and for any subsequent amendment containing information which would
alter the disclosures provided in a prior cover page.


     The information required in the remainder of this cover page shall not be
deemed to be "filed" for the purpose of Section 18 of the Securities Exchange
Act of 1934 ("Act") or otherwise subject to the liabilities of that section of
the Act but shall be subject to all other provisions of the Act (however, see
the Notes).





                                13G/A                               PAGE 2 OF 7

CUSIP No. 074002106
-------------------------------------------------------------------------------
     (1)  NAME OF REPORTING PERSON
          S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON
              John A. Levin & Co., Inc.
              13-3134273
-------------------------------------------------------------------------------
     (2)  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP
                                                                     (a)  [ ]
                                                                     (b)  [x]
-------------------------------------------------------------------------------
     (3)  SEC USE ONLY

-------------------------------------------------------------------------------
     (4)  CITIZENSHIP OR PLACE OF ORGANIZATION
              Delaware
-------------------------------------------------------------------------------

NUMBER OF     (5)  SOLE VOTING POWER
                    118,509
SHARES        -----------------------------------------------------------------

BENEFICIALLY  (6)  SHARED VOTING POWER
                    6,100
OWNED BY      -----------------------------------------------------------------

EACH          (7)  SOLE DISPOSITIVE POWER
                   118,509
REPORTING     -----------------------------------------------------------------

PERSON WITH   (8)  SHARED DISPOSITIVE POWER
                   6,100
-------------------------------------------------------------------------------
     (9)  AGGREGATE AMOUNT BENEFICIALLY OWNED
          BY EACH REPORTING PERSON
               124,609
-------------------------------------------------------------------------------
     (10) CHECK BOX IF THE AGGREGATE AMOUNT
          IN ROW (9) EXCLUDES CERTAIN SHARES                              [ ]
-------------------------------------------------------------------------------
     (11) PERCENT OF CLASS REPRESENTED
          BY AMOUNT IN ROW (9)
               .06%
-------------------------------------------------------------------------------
     (12) TYPE OF REPORTING PERSON
               IA
-------------------------------------------------------------------------------





                                13G/A                               PAGE 3 OF 7

CUSIP No. 074002106
-------------------------------------------------------------------------------
     (1)  NAME OF REPORTING PERSON
          S.S. OR I.R.S. IDENTIFICATION NO. OF ABOVE PERSON
               BKF Capital Group, Inc.
               36-0767530
-------------------------------------------------------------------------------
     (2)  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP
                                                                     (a)  [ ]
                                                                     (b)  [x]
-------------------------------------------------------------------------------
     (3)  SEC USE ONLY

-------------------------------------------------------------------------------
     (4)  CITIZENSHIP OR PLACE OF ORGANIZATION
              Delaware
-------------------------------------------------------------------------------

NUMBER OF     (5)  SOLE VOTING POWER
                   118,509
SHARES        -----------------------------------------------------------------

BENEFICIALLY  (6)  SHARED VOTING POWER
                   6,100
OWNED BY      -----------------------------------------------------------------

EACH          (7)  SOLE DISPOSITIVE POWER
                    118,509
REPORTING     -----------------------------------------------------------------

PERSON WITH   (8)  SHARED DISPOSITIVE POWER
                   6,100
-------------------------------------------------------------------------------
     (9)  AGGREGATE AMOUNT BENEFICIALLY OWNED
          BY EACH REPORTING PERSON
               124,609
-------------------------------------------------------------------------------
     (10) CHECK BOX IF THE AGGREGATE AMOUNT
          IN ROW (9) EXCLUDES CERTAIN SHARES                              [ ]
-------------------------------------------------------------------------------
     (11) PERCENT OF CLASS REPRESENTED
          BY AMOUNT IN ROW (9)
               .06%
-------------------------------------------------------------------------------
    (12)       TYPE OF REPORTING PERSON
               HC
-------------------------------------------------------------------------------





                               13G/A                                PAGE 4 OF 7

This is Amendment No. 3 to the Schedule 13G of John A. Levin & Co., Inc. and
BKF Capital Group, Inc., with respect to the Common Stock, $.01 par value
(the "Common Stock"), of BearingPoint, Inc. (the "Company").  The Schedule 13G
is hereby further amended and restated in its entirety as follows:

ITEM 1(a).  NAME OF ISSUER:
             BearingPoint, Inc.

ITEM 1(b).  ADDRESS OF ISSUER'S PRINCIPAL EXECUTIVE OFFICES:
             1676 International Drive, McLean, Virginia 22102-4828

ITEM 2(a).  NAME OF PERSON FILING:
             John A. Levin & Co., Inc.  ("Levin & Co.")
             BKF Capital Group, Inc.    ("BKF")

ITEM 2(b).  ADDRESS OF PRINCIPAL OFFICE OR, IF NONE, RESIDENCE:
             John A. Levin & Co., Inc.         BKF Capital Group, Inc.
             One Rockefeller Plaza             One Rockefeller Plaza
             New York, New York  10020         New York, New York  10020

ITEM 2(c).  CITIZENSHIP:
             Levin & Co. and BKF are each corporations organized
             under the laws of the State of Delaware.

ITEM 2(d).  TITLE OF CLASS OF SECURITIES:
            Common Stock, $.01 par value.

ITEM 2(e).  CUSIP NUMBER:
             074002106

ITEM 3. IF THIS STATEMENT IS FILED PURSUANT TO 13d-1(b) OR 13d-2(b) OR (c),
CHECK WHETHER THE PERSON FILING IS A:

         (a) [ ]  Broker or dealer registered under Section 15 of the Act
         (b) [ ]  Bank as defined in Section 3(a)(6) of the Act
         (c) [ ]  Insurance Company as defined in Section 3(a)(19) of the Act
         (d) [ ]  Investment Company registered under Section 8 of the
                  Investment Company Act of 1940
         (e) [x]  Investment Adviser registered under Section 203 of the
                  Investment Advisers Act of 1940: see Rule 13d-1(b)(1)(ii)(E)
         (f) [ ]  Employee Benefit Plan, Pension Fund which is subject to
                  the provisions of the Employee Retirement Income Security
                  Act of 1974 or Endowment Fund; see Rule 13d-





                               13G/A                                PAGE 5 OF 7

                  1(b)(1)(ii)(F)
         (g) [X]  Parent Holding Company, in accordance with Rule 13d-
                  1(b)(ii)(G);
         (h) [ ]  Savings Associations as defined in Section 3(b) of the
                  Federal Deposit Insurance Act;
         (i) [ ]  Church Plan that is excluded from the definition of an
                  investment company under Section 3(c)(14) of the Investment
                  Company Act of 1940;
         (j) ( )  Group, in accordance with Rule 13d-1(b)(1)(ii)(J).

     IF THIS STATEMENT IS FILED PURSUANT TO Rule 13d-1(c), CHECK THIS BOX. [ ]

ITEM 4.  OWNERSHIP.
            (a)   Amount Beneficially Owned:
                  124,609

            (b)   Percentage of Class:
                  .06% (based on the 194,446,177 shares of Common Stock
                  reported to be outstanding as of October 31, 2003, as
                  reflected in the Company's Form 10-Q for the quarter ended
                  September 30, 2003)

            (c)   Number of shares as to which such person has:
                (i)  sole power to vote or to direct the vote:
                     118,509

                (ii) shared power to vote or to direct the vote:
                     6,100

                (iii)sole power to dispose or to direct the disposition of:
                     118,509

                (iv) shared power to dispose or to direct the disposition
                     of:
                     6,100

         Levin & Co., an investment adviser registered under Section 203 of
         the Investment Advisers Act of 1940, as amended, holds for the
         accounts of its investment advisory clients, and thereby
         beneficially owns, within the meaning of Rule 13d-3 under the
         Securities Exchange Act of 1934, the foregoing shares of Common
         Stock. BKF is the sole shareholder of Levin Management Co., Inc.,
         a Delaware corporation which is the sole shareholder of Levin & Co.
         BKF, therefore, may be deemed the beneficial owner of the shares of
         Common Stock held by Levin & Co.





                                13G/A                               PAGE 6 OF 7

ITEM 5.  OWNERSHIP OF FIVE PERCENT OR LESS OF A CLASS.
         [x] The reporting persons have ceased to be beneficial owners of
         more than five percent of the class of securities.

ITEM 6.  OWNERSHIP OF MORE THAN FIVE PERCENT ON BEHALF OF ANOTHER PERSON.
           Not applicable.

ITEM 7.  IDENTIFICATION AND CLASSIFICATION OF THE SUBSIDIARY WHICH ACQUIRED
         THE SECURITY BEING REPORTED ON BY THE PARENT HOLDING COMPANY.
         Not applicable.

ITEM 8.  IDENTIFICATION AND CLASSIFICATION OF MEMBERS OF THE GROUP.
         Not applicable.

ITEM 9.  NOTICE OF DISSOLUTION OF GROUP.
         Not applicable.





                                13G/A                               PAGE 7 OF 7

ITEM 10. CERTIFICATION. (if filing pursuant to Rule 13d-1(b))
           By signing below, Levin & Co. and BKF certify that, to the best
           of their knowledge and belief, the securities referred to above
           were acquired and are held in the ordinary course of business and
           were not acquired and are not held for the purpose of or with the
           effect of changing or influencing the control of the issuer of
           the securities and were not acquired and are not held in connection
           with or as a participant in any transaction having that purpose
           or effect.


                                   SIGNATURES

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

DATED:  February 13, 2004
                                JOHN A. LEVIN & CO., INC.

                                /s/ Norris Nissim
                                ---------------------------
                                Norris Nissim
                                Vice President and General Counsel

                                BKF Capital Group, Inc.

                                /s/ Norris Nissim
                                ---------------------------
                                Norris Nissim
                                Vice President and General Counsel