<SEC-DOCUMENT>0001140361-19-016084.txt : 20191016
<SEC-HEADER>0001140361-19-016084.hdr.sgml : 20191016
<ACCEPTANCE-DATETIME>20190904164241
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-19-016084
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20190904

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; font-family: 'Times New Roman', Times, serif;">[Letterhead of Wachtell, Lipton, Rosen &amp; Katz]</div>
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    <div style="text-align: center; font-family: 'Times New Roman', Times, serif;">September 4, 2019</div>
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    <div style="font-family: 'Times New Roman', Times, serif;"><u>Via EDGAR and Courier</u></div>
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    <div style="font-family: 'Times New Roman', Times, serif;">Division of Corporation Finance</div>
    <div style="font-family: 'Times New Roman', Times, serif;">Office of Transportation and Leisure</div>
    <div style="font-family: 'Times New Roman', Times, serif;">U.S. Securities and Exchange Commission</div>
    <div style="font-family: 'Times New Roman', Times, serif;">100 F Street, NE</div>
    <div style="font-family: 'Times New Roman', Times, serif;">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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            <div style="font-family: 'Times New Roman',Times,serif; font-weight: bold;">Amendment No. 1 to Registration Statement on Form S-4</div>
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            <div style="font-family: 'Times New Roman',Times,serif; font-weight: bold;">Filed August 15, 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 style="font-family: 'Times New Roman', Times, serif;">Dear Staff of the Division of Corporation Finance:</div>
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    <div style="text-indent: 36pt; font-family: 'Times New Roman', Times, serif;">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 28, 2019, regarding Amendment No. 1 to 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 August 15, 2019.&#160; In connection with this letter responding to the Staff&#8217;s comment, we are filing Amendment No. 2 to the Registration Statement (&#8220;<u>Amendment No. 2</u>&#8221;). In addition to submitting this letter by EDGAR, we are
      separately furnishing to the Staff two courtesy copies of Amendment No. 2 marked to show the changes made to the Registration Statement.</div>
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    <div style="text-indent: 36pt; font-family: 'Times New Roman', Times, serif;">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. 2.</div>
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    <div style="font-family: 'Times New Roman', Times, serif; font-weight: bold;">Amended Form S-4 Filed August 15, 2019</div>
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    <div style="font-family: 'Times New Roman', Times, serif; font-weight: bold;">Certain Projected Synergies, page 117</div>
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              <div style="font-family: 'Times New Roman', Times, serif; font-weight: bold;">1.</div>
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              <div style="font-family: 'Times New Roman', Times, serif; font-weight: bold;">Please revise to explain the difference between gross and net synergies.</div>
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    <div style="margin-left: 36pt; font-family: 'Times New Roman', Times, serif;"><u>Response</u>:&#160; In response to the Staff&#8217;s comment, we have revised the disclosure on page 118 of Amendment No. 2.</div>
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    <div style="text-align: center;"><font style="font-family: 'Times New Roman', Times, serif;">*</font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font style="font-family: 'Times New Roman', Times, serif;">*&#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;*</font></div>
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    <div style="text-indent: 36pt; font-family: 'Times New Roman', Times, serif;">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;">/s/&#160; Joshua R. Cammaker</div>
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            <div style="font-family: 'Times New Roman', Times, serif;">Joshua R. Cammaker</div>
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              <td style="width: 36pt; vertical-align: top; align: right; font-family: 'Times New Roman', Times, serif;">cc:</td>
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                <div style="font-family: 'Times New Roman', Times, serif;">Gregory J. Hayes, United Technologies Corporation</div>
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    <div style="text-indent: 0pt; margin-left: 36pt; font-family: 'Times New Roman', Times, serif;">Charles D. Gill, United Technologies Corporation</div>
    <div style="text-indent: 0pt; margin-left: 36pt; font-family: 'Times New Roman', Times, serif;">Frank R. Jimenez, Raytheon Company</div>
    <div style="text-indent: 0pt; margin-left: 36pt; font-family: 'Times New Roman', Times, serif;">Clare O&#8217;Brien, Shearman &amp; Sterling LLP</div>
    <div style="text-indent: 0pt; margin-left: 36pt; font-family: 'Times New Roman', Times, serif;">Sean Skiffington, Shearman &amp; Sterling LLP</div>
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