September 9, 2019
Via E-mail
Rajesh Kalathur
Senior Vice President and Chief Financial Officer
Deere & Company
One John Deere Place
Moline, IL 61265

       Re:     Deere & Company
               Form 10-K for the Fiscal Year Ended October 28, 2018
               Filed December 7, 2018
               File No. 1-4121

Dear Mr. Kalathur:

        We have limited our review of your filing to your contacts with
countries that have been
identified as state sponsors of terrorism, and we have the following comments.
Our review with
respect to this issue does not preclude further review by the Assistant
Director group with respect
to other issues. In our comments, we ask you to provide us with information so
we may better
understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

General

   1. In your letter to us dated February 1 2016, you discussed contacts with
Sudan. Wirtgen
      Group's website lists dealers in Sudan and Syria. Section 9(1)(aa) of the
May 17, 2017
      Share and Asset Purchase Agreement under which you acquired Wirtgen Group
Holding
      GmbH, filed as Exhibit 2.1 to your Form 8-K dated June 1, 2017, sets
forth a
      representation that except as shown in Annex 9.2.1.aa, Wirtgen is not,
and has not during
      the prior two years, engaged in any transactions in any Sanctioned
Country, a term
      defined to include Syria, Sudan and North Korea. Because the filing does
not include the
      annex, it is not clear whether Wirtgen engaged in transactions in one or
more of the
      referenced countries during the period covered. Sudan, Syria and North
Korea are
      designated by the U.S. Department of State as state sponsors of
terrorism, and are subject
      to U.S. economic sanctions and/or economic controls. Please describe to
us the nature
      and extent of any past, current, and anticipated contacts with Sudan and
Syria since your
      prior letter, and with North Korea since November 2017, including
contacts with their
 Rajesh Kalathur
Deere & Company
September 9, 2019
Page 2

         governments, whether through subsidiaries, distributors, affiliates,
or other direct or
         indirect arrangements.

      2. Please discuss the materiality of any such contacts with Sudan, Syria
and North Korea, in
         quantitative terms and in terms of qualitative factors that a
reasonable investor would deem
         important in making an investment decision. Tell us the approximate
dollar amounts of
         revenues, assets and liabilities associated with Sudan and Syria for
the last three fiscal years,
         and with North Korea for the last two fiscal years, and the subsequent
interim period.
         Address for us the potential impact of the investor sentiment
evidenced by divestment and
         similar initiatives that have been directed toward companies that have
operations associated
         with state sponsors of terrorism.

         We urge all persons who are responsible for the accuracy and adequacy
of the disclosure
in the filing to be certain that the filing includes the information the
Securities Exchange Act of
1934 and all applicable Exchange Act rules require. Since the company and its
management are
in possession of all facts relating to a company's disclosure, they are
responsible for the accuracy
and adequacy of the disclosures they have made.

        You may contact Jennifer Hardy, Special Counsel, at (202) 551-3767 or
me at (202) 551-
3470 if you have any questions about the comments or our review.

                                                                Sincerely,

                                                                /s/ Cecilia
Blye

                                                                Cecilia Blye,
Chief
                                                                Office of
Global Security Risk

cc:      Amanda Ravitz
         Assistant Director