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                      October 8, 2020

       Oddone Incisa
       Chief Financial Officer
       CNH Industrial N.V.
       25 St. James's Street
       London, SW1A 1HA
       United Kingdom

                                                        Re: Form 20-F for the
Fiscal Year Ended December 31, 2019
                                                            Filed March 3, 2020
                                                            File No. 001-36085

       Dear Mr. Incisa:

              We have completed our review of your filing. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.




                      Sincerely,


                      Division of Corporation Finance

                      Office of Technology