March 4, 2020

Damon J. Audia
Chief Financial Officer
Kennametal, Inc
525 William Penn Place, Suite 3300
Pittsburgh, PA 15219

       Re: Kennametal, Inc
           Form 10-K for the Year Ended June 30, 2019
           Filed August 13, 2019
           Form 8-K Furnished on February 3, 2020
           File No. 001-05318

Dear Mr. Audia:

       We have reviewed your filing 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-K for the Year Ended June 30, 2019

Note 2. Summary of Significant Accounting Policies
Inventories, page 39

1.    We note your reference to excess and obsolete inventory reserves here and
the rollforward
      analysis in your Schedule II disclosures. Please clarify for us whether
you maintain an
      inventory valuation allowance through which subsequent recoveries are
recorded, and if
      so, explain how that is consistent with the guidance noted in SAB Topic
5.BB and ASC
      330-10-35-14. Otherwise, revise your disclosures regarding inventory
reserves in future
      filings.
 Damon J. Audia
FirstName LastNameDamon J. Audia
Kennametal, Inc
Comapany NameKennametal, Inc
March 4, 2020
Page 2
March 4, 2020 Page 2
FirstName LastName
Note 11. Income Taxes, page 49

2.       We note that you are currently litigating a tax matter with the
Italian tax authority.
         Considering the potential significance, please tell us why you have
not included
         a discussion of this matter in your financial statement footnotes
disclosures or revise
         accordingly. We refer you to ASC 740-10-50-15(d).

Form 8-K Furnished on February 3, 2020

Exhibit 99.1, page 1

3.       We note your discussion of the various factors impacting adjusted
operating income,
         adjusted effective tax rate and free operating cash flows. Please
revise to also include a
         discussion of the factors that impacted your GAAP measures with equal
or greater
         prominence to the non-GAAP discussion. Refer to Question 102.10 of the
Non-GAAP
         Compliance and Disclosure Interpretations.
        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 David Edgar, Staff Accountant, at (202) 551-3459 or
Kathleen Collins,
Accounting Branch Chief, at (202) 551-3499 if you have any questions.



                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of
Technology