Recognize: $55 + 17 = 72$, so $55^3 + 17^3 - 72^3$ = $(55^3 + 17^3) - (72^3)$.
From sum of cubes: $p^3+q^3 = (p+q)(p^2 - pq + q^2)$.
Here $p+q=72$:
$55^3+17^3 = 72 \times (55^2 - 55\times 17 + 17^2)$.
Thus:
$N = 72 \times K - 72^3 = 72(K - 72^2)$.
Clearly divisible by $72 = 3 \times 24$, so divisible by $3$.
Check mod $17$: $55 \equiv 4, 17 \equiv 0, 72 \equiv 4 \ (\text{mod }17)$.
$55^3 \equiv 4^3 = 64 \equiv 13$, $17^3 \equiv 0$, $72^3 \equiv 13$, so $N \equiv 13+0-13 \equiv 0$ mod 17.
Hence divisible by $3$ and $17$.
\[
\boxed{\text{3 and 17}}
\]