<SEC-DOCUMENT>0001140361-19-015078.txt : 20191016
<SEC-HEADER>0001140361-19-015078.hdr.sgml : 20191016
<ACCEPTANCE-DATETIME>20190815080658
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-19-015078
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20190815

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:		10 FARM SPRINGS ROAD
		CITY:			FARMINGTON
		STATE:			CT
		ZIP:			06032
		BUSINESS PHONE:		8607287000

	MAIL ADDRESS:	
		STREET 1:		10 FARM SPRINGS ROAD
		CITY:			FARMINGTON
		STATE:			CT
		ZIP:			06032

	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
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    <div style="text-align: center;">[Letterhead of Wachtell, Lipton, Rosen &amp; Katz]</div>
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    <div style="text-align: center;">August 15, 2019</div>
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    <div><u>Via EDGAR and Courier</u></div>
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    <div>Division of Corporation Finance</div>
    <div>Office of Transportation and Leisure</div>
    <div>U.S. Securities and Exchange Commission</div>
    <div>100 F Street, NE</div>
    <div>Washington, D.C.&#160; 20549</div>
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            <div style="font-family: 'Times New Roman', Times, serif; font-weight: bold;">Re:</div>
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            <div style="font-family: 'Times New Roman', Times, serif; font-weight: bold;">United Technologies Corporation</div>
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          <td style="width: 5%; vertical-align: top;">&#160;</td>
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            <div style="font-family: 'Times New Roman', Times, serif; font-weight: bold;">Registration Statement on Form S-4</div>
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            <div style="font-family: 'Times New Roman', Times, serif; font-weight: bold;">Filed July 17, 2019</div>
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            <div style="font-family: 'Times New Roman', Times, serif; font-weight: bold;">File No. 333-232696</div>
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    <div>Dear Staff of the Division of Corporation Finance:</div>
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    <div style="text-indent: 36pt;">On behalf of our client, United Technologies Corporation (the &#8220;<u>Company</u>&#8221;), set forth below is the response of the Company to the comment of the Staff of the Division of Corporation Finance (the &#8220;<u>Staff</u>&#8221;) that
      was set forth in your letter dated August 9, 2019, regarding the Company&#8217;s registration statement on Form S-4 (the &#8220;<u>Registration Statement</u>&#8221;) filed with the Securities and Exchange Commission on July 17, 2019.&#160; In connection with this letter
      responding to the Staff&#8217;s comment, we are filing Amendment No. 1 to the Registration Statement (&#8220;<u>Amendment No. 1</u>&#8221;). In addition to submitting this letter by EDGAR, we are separately furnishing to the Staff two courtesy copies of Amendment No.
      1 marked to show the changes made to the Registration Statement. Concurrently with the submission of this letter, the Company is also responding via a separate letter to the comments of the Staff set forth in your letter dated August 9, 2019,
      regarding the Company&#8217;s Form 10-K for the fiscal year ended December 31, 2018 and Form 8-K filed July 23, 2019.</div>
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    <div style="text-indent: 36pt;">For your convenience, the Staff&#8217;s comment is set forth in bold, followed by the response on behalf of the Company.&#160; All page references in the response set forth below refer to pages of Amendment No. 1.</div>
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    <div style="font-weight: bold;"><u>General</u></div>
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              <td style="width: 36pt; vertical-align: top; align: right; font-weight: bold;">1.</td>
              <td style="width: auto; vertical-align: top;">
                <div style="font-weight: bold;">We note that the forum selection provision in your amended and restated bylaws will identify a state court located within the State of Delaware (or, if no state court located within the State of Delaware has
                  jurisdiction, the federal district court for the District of Delaware) as the exclusive forum for certain litigation, including any &#8220;derivative action.&#8221; Please disclose whether this provision applies to actions arising under the
                  Securities Act or Exchange Act. If so, please also provide risk factor disclosure describing any risks to investors, and state that there is uncertainty as to whether a court would enforce such provision. If the provision applies to
                  Securities Act claims, please also state that investors cannot waive compliance with the federal securities laws and the rules and regulations thereunder. In that regard, we note that Section 22 of the Securities Act creates concurrent
                  jurisdiction for federal and state courts over all suits brought to enforce any duty or liability created by the Securities Act or the rules and regulations thereunder.</div>
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    <div style="margin-left: 36pt;"><u>Response</u>:&#160; In response to the Staff&#8217;s comment, we have revised the disclosure on pages 50 and 204 of Amendment No. 1.</div>
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    <div style="text-align: center;">*&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;*&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;*&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;*&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;*&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;*</div>
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    <div style="text-indent: 36pt;">If you have any questions concerning the Registration Statement or require any additional information in connection with the filing, please do not hesitate to contact the undersigned at (212) 403-1331 or my colleague,
      Edward J. Lee, at (212) 403-1155.</div>
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            <div style="font-family: 'Times New Roman', Times, serif;">Sincerely yours,</div>
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            <div style="font-family: 'Times New Roman', Times, serif;"><u>/s/&#160; Joshua R. Cammaker&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; <br>
              </u></div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
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            <div style="font-family: 'Times New Roman', Times, serif;">Joshua R. Cammaker</div>
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            <div style="font-family: 'Times New Roman', Times, serif;">cc:</div>
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            <div style="font-family: 'Times New Roman', Times, serif;">Gregory D. Hayes, United Technologies Corporation</div>
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            <div style="font-family: 'Times New Roman', Times, serif;">Charles D. Gill, United Technologies Corporation</div>
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          <td style="width: 5%; vertical-align: top;">&#160;</td>
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            <div style="font-family: 'Times New Roman', Times, serif;">Frank R. Jimenez, Raytheon Company</div>
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          <td style="width: 5%; vertical-align: top;">&#160;</td>
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            <div style="font-family: 'Times New Roman', Times, serif;">Clare O&#8217;Brien, Shearman &amp; Sterling LLP</div>
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          <td style="width: 5%; vertical-align: top;">&#160;</td>
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            <div style="font-family: 'Times New Roman', Times, serif;">Sean Skiffington, Shearman &amp; Sterling LLP</div>
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