Navistar International Corporation 2701 Navistar Dr. Lisle, IL 60532 USA
P : 331-332-5000 W : www.navistar.com | Richard Tarapchak Senior Vice President and Corporate Controller |
March 3, 2014
VIA EDGAR
Ms. Linda Cvrkel
Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E. Mail Stop 3561
Washington, DC 20549
Re: | Navistar International Corporation |
Form 10-K for the fiscal year ended October 31, 2013, filed December 20, 2013 |
File No. 001-09618 |
Dear Ms. Cvrkel:
Navistar International Corporation (the “Company”) received a comment letter from the staff of the United States Securities and Exchange Commission (the “Commission”) dated February 18, 2014 (the “Comment Letter”) related to our Annual Report on Form 10-K for the fiscal year ended October 31, 2013).
This letter is to confirm that the Company contacted the Commission on February 28, 2014 to request an extension of time to respond to the Comment Letter beyond the date indicated in the Comment Letter. The Commission granted the Company an extension to respond by March 18, 2014.
Thank you for your consideration related to the Comment Letter and please do not hesitate to contact me at (331) 332-2251 with any questions.
Sincerely, |
/S/ RICHARD C. TARAPCHAK |
Richard C. Tarapchak Senior Vice President and Corporate Controller (Principal Accounting Officer) |