<SEC-DOCUMENT>0001140361-19-016186.txt : 20191016
<SEC-HEADER>0001140361-19-016186.hdr.sgml : 20191016
<ACCEPTANCE-DATETIME>20190905160522
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-19-016186
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20190905

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 United Technologies Corporation]</div>
    <div style="text-align: center; font-size: 12pt;">&#160;</div>
    <div style="text-align: center;">September&#160;5, 2019</div>
    <div style="text-align: center;"> <br>
    </div>
    <div><u>Via EDGAR and Courier</u></div>
    <div><br>
    </div>
    <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>
    <div>&#160;&#160;</div>
    <table style="font-family: 'Times New Roman',Times,serif; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);" id="z45675b1111d048408830e4de7721c867" border="0" cellpadding="0" cellspacing="0">

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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>
          </td>
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          <td style="width: 36pt; vertical-align: top;">&#160;</td>
          <td style="width: 36pt; vertical-align: top;">&#160;</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif; font-weight: bold;">Registration Statement on Form S-4</div>
          </td>
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          <td style="width: 36pt; vertical-align: top;">&#160;</td>
          <td style="width: 36pt; vertical-align: top;">&#160;</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif; font-weight: bold;">Filed July 17, 2019</div>
          </td>
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          <td style="width: 36pt; vertical-align: top;">&#160;</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif; font-weight: bold;">File No. 333-232696</div>
          </td>
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    <div><br>
    </div>
    <div>Dear Staff of the Division of Corporation Finance:</div>
    <div> <br>
    </div>
    <div style="text-indent: 36pt;">Reference is made to the Registration Statement on Form S-4 (File No. 333-232696) (the &#8220;<u>Registration Statement</u>&#8221;) filed by United Technologies Corporation (the &#8220;<u>Company</u>&#8221;) with the U.S. Securities and
      Exchange Commission (the &#8220;<u>Commission</u>&#8221;) on July 17, 2019, as amended on August 15, 2019 and September&#160;4, 2019.</div>
    <div style="text-indent: 24.5pt;"> <br>
    </div>
    <div style="text-indent: 36pt;">The Company hereby requests that the Registration Statement be made effective at 4:00 p.m. Eastern Time on September 9, 2019, or as soon as
      possible thereafter, in accordance with Rule 461 of the General Rules and Regulations promulgated under the U.S. Securities Exchange Act of 1933, as amended.</div>
    <div style="text-indent: 24.5pt;"> <br>
    </div>
    <div style="text-indent: 36pt;">If you have any questions concerning this letter, or if you require any additional information, please contact the undersigned at (860)
      728-7800, Joshua R. Cammaker at (212) 403-1331, Edward J. Lee at (212) 403-1155 or Mark A. Stagliano at (212) 403-1060.</div>
    <div style="font-size: 12pt;">&#160;</div>
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            <div>Very truly yours,</div>
          </td>
        </tr>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: middle;">&#160;</td>
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          <td style="width: 50%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
          <td style="width: 50%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">
            <div>/s/ Charles D. Gill</div>
          </td>
        </tr>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: bottom;">
            <div>Charles D. Gill</div>
          </td>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: bottom;">
            <div>Executive Vice President &amp; General Counsel,</div>
            <div>United Technologies Corporation</div>
          </td>
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    <div style="text-indent: -36pt; margin-left: 36pt;">&#160;</div>
    <div><br>
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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 J. Hayes, United Technologies Corporation</div>
          </td>
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            <div style="font-family: 'Times New Roman', Times, serif;">Frank R. Jimenez, Raytheon Company</div>
          </td>
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          <td style="width: 36pt; vertical-align: top;">&#160;</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Joshua R. Cammaker, Wachtell, Lipton, Rosen &amp; Katz</div>
          </td>
        </tr>
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          <td style="width: 36pt; vertical-align: top;">&#160;</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Edward J. Lee, Wachtell, Lipton, Rosen &amp; Katz</div>
          </td>
        </tr>
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          <td style="width: 36pt; vertical-align: top;">&#160;</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Mark A. Stagliano, Wachtell, Lipton, Rosen&#160;&amp; Katz</div>
          </td>
        </tr>
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          <td style="width: 36pt; vertical-align: top;">&#160;</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Clare O&#8217;Brien, Shearman &amp; Sterling LLP</div>
          </td>
        </tr>
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          <td style="width: 36pt; vertical-align: top;">&#160;</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Sean Skiffington, Shearman &amp; Sterling LLP</div>
          </td>
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