United States securities and exchange commission logo

                     October 6, 2022

       Joe Fisher
       Chief Financial Officer
       123 Justison Street
       Wilmington, DE 19801

                                                        Re: NAVIENT CORP
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2021
                                                            Filed February 25,
                                                            File No. 001-36228

       Dear Joe Fisher:

              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.


                     Division of Corporation Finance

                     Office of Finance