November 2, 2018

Kenneth L. Bedingfield
Chief Financial Officer
Northrop Grumman Corporation
2980 Fairview Park Drive
Falls Church, Virginia 22042

       Re: Northrop Grumman Corporation
           Form 10-K for the Fiscal Year Ended December 31, 2017
           Filed January 29, 2018
           Form 10-Q for the Quarterly Period Ended September 30, 2018
           Filed October 24, 2018
           File No. 001-16411

Dear Mr. Bedingfield:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-Q for the Quarterly Period Ended September 30, 2018

Note 1. Basis of Presentation
Revenue Recognition, page 5

1.    Please tell us if you recognized any impairment losses on receivables or
contract assets
      arising from your contracts with customers. If material, please disclose
in the notes to the
      financial statements the information pursuant to ASC 606-10-50-4b.
2.    We note for certain of your contracts there is a change in the number of
performance
      obligations under ASC 606 which altered the timing of revenue and margin
recognition.
      Please elaborate for us the nature of such contracts and the changes that
resulted from the
 Kenneth L. Bedingfield
Northrop Grumman Corporation
November 2, 2018
Page 2
         adoption of ASC 606.
       In closing, 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.

       You may contact Beverly Singleton at (202) 551-3328 or Jean Yu at (202)
551-3305 with
any questions.



FirstName LastNameKenneth L. Bedingfield                  Sincerely,
Comapany NameNorthrop Grumman Corporation
                                                          Division of
Corporation Finance
November 2, 2018 Page 2                                   Office of
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FirstName LastName