November 5, 2018

Glenn Tynan
Chief Financial Officer
CURTISS WRIGHT CORP
130 Harbour Place Drive, Suite 300
Davidson, North Carolina 28036

       Re: CURTISS WRIGHT CORP
           Form 10-K for the fiscal year ended December 31, 2017
           Filed on February 22, 2018
           Form 10-Q for the period ended June 30, 2018
           Filed on July 26, 2018
           File No. 001-00134

Dear Mr. Tynan:

       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 period ended June 30, 2018

2. Revenue, page 12

1.    Given you have historically considered incentives, awards, price
escalations, liquidated
      damages and penalties related to performance on contracts in estimating
revenue, please
      expand your disclosures to highlight whether any of the consideration in
your contracts is
      considered variable and whether such consideration is typically
constrained. Your
      disclosures should also highlight the methods, inputs and assumptions
used for estimating
      any variable consideration. See ASC 606-10-50-12(b) and ASC 606-10-50-20.

       In closing, we remind you that the company and its management are
responsible for the
 Glenn Tynan
CURTISS WRIGHT CORP
November 5, 2018
Page 2

accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       You may contact Ameen Hamady at 202-551-3891 or in his absence, Jeanne
Baker at 202-551-3691 with any questions.



                                                          Sincerely,
FirstName LastNameGlenn Tynan
                                                          Division of
Corporation Finance
Comapany NameCURTISS WRIGHT CORP
                                                          Office of
Manufacturing and
November 5, 2018 Page 2                                   Construction
FirstName LastName