Corporate Office:
25 St. James’s Street
London, SW1A 1HA United Kingdom
June 14, 2017
Via EDGAR
Ms. Cecilia Blye
Chief, Office of Global Security Risk
Division of Corporation Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | CNH Industrial N.V. |
Form 20-F for the Fiscal Year Ended December 31, 2016
Filed March 2, 2017
File No. 001-36085
Dear Ms. Blye:
CNH Industrial N.V. (the “Company”) has received the comment letter from the staff of the Division of Corporation Finance of the Securities and Exchange Commission, dated June 6, 2017 (the “Comment Letter”), relating to the Company’s Annual Report onForm 20-F for the fiscal year ended December 31, 2016 filed on March 2, 2017 (the “Form 20-F”). On behalf of the Company, I wish to thank you and the other members of the staff for taking the time to review the Form 20-F.
The Company notes that the staff has requested that the Company respond to the staff’s comments within ten business days from the date of the Comment Letter. The Company has carefully reviewed the staff’s comments and is in the process of preparing responses to these comments. Regrettably, the Company believes that it will not be in a position to respond to the staff’s comments within ten business days. However, the Company expects that it will be in a position to respond to the staff’s comments by June 30, 2017, and we appreciate the staff’s accommodation in this regard.
Ms. Cecilia Blye
Page 2
Thank you again for your time. Please feel free to contact the undersigned at (630) 887-3766 with any questions you may have.
Sincerely, |
/s/ Michael P. Going |
Michael P. Going |
Chief Compliance Officer and Corporate Secretary |
CNH Industrial N.V. |
cc: | Daniel Leslie |
(Securities and Exchange Commission)