United States securities and exchange commission logo October 6, 2022 Joe Fisher Chief Financial Officer NAVIENT CORP 123 Justison Street Wilmington, DE 19801 Re: NAVIENT CORP Form 10-K for the Fiscal Year Ended December 31, 2021 Filed February 25, 2022 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. Sincerely, Division of Corporation Finance Office of Finance