United States securities and exchange commission logo





                             August 25, 2020

       Walter G. Borst
       Chief Financial Officer
       NAVISTAR INTERNATIONAL CORP
       2701 Navistar Drive
       Lisle, IL 60532

                                                        Re: NAVISTAR
INTERNATIONAL CORP
                                                            Form 10-K for the
Year Ended October 31, 2019
                                                            Filed December 17,
2019
                                                            Form 10-Q for the
Period Ended April 30, 2020
                                                            Filed June 4, 2020
                                                            File No. 001-09618

       Dear Mr. Borst:

              We have limited our review of your filing to the financial
statements and related
       disclosures and have the following comments. In some of our comments, we
may 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.

       Form 10-Q for the period ended April 30, 2020

       Item 2. Management's Discussion and Analysis of Financial Condition and
Results of Operations
       Results of Operations, page 45

   1.                                                   We note that your
current discussion of changes in your results of operations includes a
                                                        discussion of the
factors responsible for the changes. However, it does not provide
                                                        adequate quantification
as to how each factor impacted your results of operations for the
                                                        periods presented. For
example, you state that certain changes were    primarily    attributed
                                                        to one factor or
partially offset    by another factor. Where multiple factors impact a line
                                                        item in your financial
statements, please revise to quantify, where practical, how each
                                                        factor impacted your
reported results of operations in accordance with Item 303(a)(3) of
                                                        Regulation S-K and
Section III.D of Release No. 33-6835. In your response, please
                                                        provide us with an
example of the disclosure to be included in future filings based on
 Walter G. Borst
NAVISTAR INTERNATIONAL CORP
August 25, 2020
Page 2
         current results.
Critical Accounting Policies, page 57

2.       On page 17, you disclose impairment triggers that resulted in
impairment charges.
         On page 43, you disclose that the full severity and duration of the
related global economic
         crisis is not known, but it is expected to continue to negatively
impact your operating
         results and you expect the impacts of the COVID-19 pandemic on your
results to be more
         significant in the third quarter and may continue until global
economic conditions
         improve. Please tell us the material assumptions considered in your
most recent
         impairment analysis for long-lived assets. Additionally, tell us if
you believe these
         assumptions are reasonably likely to change for your third quarter in
fiscal 2020 as
         compared to those used for the first half of fiscal 2020. Finally,
revise future filings to
         provide disclosure required by ASC 275-10-50-8, as applicable.
       In closing, 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.

        You may contact Effie Simpson at (202) 551-3346 or Melissa Raminpour,
Branch Chief,
at (202) 551-3379 with any questions.



FirstName LastNameWalter G. Borst        Sincerely,
Comapany NameNAVISTAR INTERNATIONAL CORP
                                         Division of Corporation Finance
August 25, 2020 Page 2                   Office of Manufacturing
FirstName LastName