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<SEC-DOCUMENT>0001193125-09-103547.txt : 20090626
<SEC-HEADER>0001193125-09-103547.hdr.sgml : 20090626
<ACCEPTANCE-DATETIME>20090507170431
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001193125-09-103547
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20090507

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			UNITED TECHNOLOGIES CORP /DE/
		CENTRAL INDEX KEY:			0000101829
		STANDARD INDUSTRIAL CLASSIFICATION:	AIRCRAFT ENGINES & ENGINE PARTS [3724]
		IRS NUMBER:				060570975
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		UNITED TECHNOLOGIES BLDG
		STREET 2:		ONE FINANCIAL PLZ
		CITY:			HARTFORD
		STATE:			CT
		ZIP:			06101
		BUSINESS PHONE:		8607287000

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	UNITED TECHNOLOGIES MICROELECTRONICS CENTER
		DATE OF NAME CHANGE:	19850825

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	UNITED TECHNOLOGIES CORP
		DATE OF NAME CHANGE:	19841205
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
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<TITLE>Correspondence</TITLE>
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 <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">May 7, 2009 </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">Securities and
Exchange Commission </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">Division of Corporation Finance </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">450 Fifth
Street, N.W. </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">Mail Stop 0308 </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">Washington, D.C. 20549
</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">Attention: Daniel Morris </FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD WIDTH="4%"><FONT SIZE="1">&nbsp;</FONT></TD>
<TD WIDTH="4%" VALIGN="top" ALIGN="left"><FONT FACE="Times New Roman" SIZE="2">Re:</FONT></TD>
<TD ALIGN="left" VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">United Technologies Corporation </FONT></TD></TR></TABLE> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:8%"><FONT FACE="Times New Roman" SIZE="2">Form 10-K for the fiscal
year ended December&nbsp;31, 2008 </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:8%"><FONT FACE="Times New Roman" SIZE="2">Filed February&nbsp;11, 2009 </FONT></P> <P
STYLE="margin-top:0px;margin-bottom:0px; margin-left:8%"><FONT FACE="Times New Roman" SIZE="2">Schedule 14A </FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:8%"><FONT FACE="Times New Roman" SIZE="2">Filed February&nbsp;20, 2009
</FONT></P> <P STYLE="margin-top:0px;margin-bottom:0px; margin-left:8%"><FONT FACE="Times New Roman" SIZE="2">File No.&nbsp;001-00812 </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2">Dear
Mr.&nbsp;Morris: </FONT></P> <P STYLE="margin-top:6px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2">This letter responds to the Securities and Exchange Commission (&#147;SEC&#148;) staff&#146;s letter of April&nbsp;8
requesting further clarification of United Technologies Corporation&#146;s (&#147;UTC&#148; ) disclosures in Schedule 14A filed February&nbsp;20, 2009 and incorporated by reference in Form 10-K for the fiscal year ended December&nbsp;31, 2008
</FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><I></I>1. <I>Comment: In the final sentence on page 16, you state that &#147;the Committee sets a free cash flow target equal to or greater than net
income.&#148; This disclosure is ambiguous as to whether the 2008 target was set at 100% of net income or set at an undisclosed higher percentage. In future filings, please revise to clearly disclose your specific free cash flow targets. In
addition, if you intend to keep the performance metric table included under &#147;Variable Compensation&#148; on page 16, we would also encourage you to disclose the specific free cash flow target in the table. </I></FONT></P> <P
STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2"><B></B><I>Response</I><B></B>: We will disclose the specific cash flow target percentage in future proxy statements. In addition, if we continue to
incorporate a table of variable compensation elements in the manner set forth on page 16 of the 2009 Proxy Statement, such table will include the specific cash flow target percentages under the column that identifies fiscal year performance metrics.
<B> </B></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><I>2. Comment: We note the disclosure on page 22 that &#147;Recruitment, retention, and promotion needs occasionally result in out-of-cycle
awards, where the event triggering the award drives the timing.&#148; In future filings, please revise to describe the committee&#146;s policies with respect to &#147;out-of-cycle&#148; grants. </I></FONT></P> <P
STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2"><I>Response</I>: As noted on page 22 of the CD&amp;A, the timing of &#147;regular cycle&#148; long term incentive awards has and continues to coincide
with the commencement of three year performance periods at the start of each calendar year. The CD&amp;A also discusses the timing of out-of-cycle awards that may be granted occasionally in connection with recruitments, promotions and retention
strategies. The CD&amp;A states that the timing of </FONT>
</P> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">1 </FONT></P>


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<FONT FACE="Times New Roman" SIZE="2">the occurrence of one of the foregoing events drives the timing of out of cycle awards and that, in no event, are out of cycle awards made in anticipation of
the disclosure of material non-public information. In future proxy statements we will elaborate further on the Committee&#146;s policy with respect to the timing of out-of-cycle grants to the extent that any additional information or factors pertain
to the timing of an out of cycle award. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px"><FONT FACE="Times New Roman" SIZE="2"><I>3. Where appropriate in future filings, please disclose in the Compensation Discussion&nbsp;&amp; Analysis
section how the potential payments on termination or change-in-control fit into your overall compensation objectives and affect the decisions you made regarding other compensation elements and the rationale for decisions made in connection with
these arrangements. </I></FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2"><I>Response</I>: Severance related change in control benefits under UTC&#146;s Senior Executive Severance Plan
address the following objectives and purposes: market competitiveness; maintaining management continuity through a period of uncertainty and personal risk inherent in change in control events; and establishing contractual rights that assure fair and
equitable treatment following a change in management control. In future filings we will elaborate further on the relationship between the Senior Executive Severance Plan and these objectives and the impact, if any, that this program has on other
compensation decisions and program objectives. </FONT></P> <P STYLE="margin-top:12px;margin-bottom:0px; text-indent:4%"><FONT FACE="Times New Roman" SIZE="2">UTC acknowledges that: (i)&nbsp;it is responsible for the adequacy and accuracy of the
disclosure in the filing; (ii)&nbsp;staff comments or changes to disclosure in response to staff comments do not foreclose the SEC from taking any action with respect to the filing; and (iii)&nbsp;UTC may not assert staff comments as a defense in
any proceeding initiated by the SEC or any person under the federal securities laws of the United States. </FONT></P> <P STYLE="font-size:12px;margin-top:0px;margin-bottom:0px">&nbsp;</P>
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<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Very truly yours,</FONT></TD></TR>
<TR>
<TD HEIGHT="16"></TD></TR>
<TR>
<TD VALIGN="top" STYLE="BORDER-BOTTOM:1px solid #000000"><FONT FACE="Times New Roman" SIZE="2">/s/ Richard M. Kaplan</FONT></TD></TR>
<TR>
<TD HEIGHT="16"></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Richard M. Kaplan</FONT></TD></TR>
<TR>
<TD VALIGN="top"><FONT FACE="Times New Roman" SIZE="2">Associate General Counsel</FONT></TD></TR>
</TABLE> <P STYLE="margin-top:0px;margin-bottom:0px"><FONT SIZE="1">&nbsp;</FONT></P>
 <P STYLE="margin-top:0px;margin-bottom:0px" ALIGN="center"><FONT FACE="Times New Roman" SIZE="2">2 </FONT></P>

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