SEC Comment Letter for NAVISTAR INTERNATIONAL CORP (CIK 0000808450) — Sep 16, 2020
NAVISTAR INTERNATIONAL CORP (CIK 0000808450)
Date: Sept. 16, 2020 · CIK: 0000808450 · Accession: 0000000000-20-008749
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File numbers found in text: 001-09618
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United States securities and exchange commission logo
September 16, 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
File No. 001-09618
Dear Mr. Borst:
We have completed our review of your filings. 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 Manufacturing