United States securities and exchange commission logo October 15, 2021 Antonio Picca Piccon Chief Financial Officer Ferrari N.V. Via Abetone Inferiore n. 4 I-41053 Maranello (MO), Italy Re: Ferrari N.V. Form 20-F for the Fiscal Year Ended December 31, 2020 Filed February 26, 2021 File No. 001-37596 Dear Mr. Piccon: We have completed our review of your filing. 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