An estimated 2.8 million neonatal deaths occurred globally, accounting for 40% of under 5 deaths and more than 50% of infant deaths. The burden of neonatal death is still high in developing countries where most of the causes could be prevented. Sub-Saharan Africa had the highest neonatal mortality rate in 2018 at 28 deaths per 1,000 live births, followed by Central and Southern Asia with 25 deaths per 1,000 live births. From previous studies, there is slow progress in reducing neonatal death in low- and middle-income countries. The broad objective of the study was to investigate the risk factors associated with neonatal deaths at Kericho County Referral Hospital. It was guided by the following specific objectives: to establish low birth weight in relation to the neonatal deaths at Kericho County Referral Hospital, identify failure to establish breathing at birth in relation to neonatal deaths at Kericho County Referral Hospital and to determine neonatal infection in relation to neonatal deaths at Kericho County Referral Hospital. This was a retrospective cohort study for the period 2018 that employed a descriptive correlation design. A transcription form was used to transfer the required data from neonatal death records, while interview checklist was applied to the health workers. Data collection was from 110 neonatal records and 12 health workers in newborn unit at Kericho County Referral Hospital. Simple random sampling was employed for neonatal records and purposive for health workers. Data was analyzed using descriptive and inferential statistics and disseminated to concern authorities. The findings from this study will guide in policy formulation that will improve on the survival of neonates at Kericho County Referral Hospital and nationwide.