<SEC-DOCUMENT>0001140361-20-024022.txt : 20201208
<SEC-HEADER>0001140361-20-024022.hdr.sgml : 20201208
<ACCEPTANCE-DATETIME>20201028213901
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-20-024022
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20201028

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RAYTHEON TECHNOLOGIES CORP
		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:		870 WINTER STREET
		CITY:			WALTHAM
		STATE:			MA
		ZIP:			02451
		BUSINESS PHONE:		781-522-3000

	MAIL ADDRESS:	
		STREET 1:		870 WINTER STREET
		CITY:			WALTHAM
		STATE:			MA
		ZIP:			02451

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	UNITED TECHNOLOGIES CORP /DE/
		DATE OF NAME CHANGE:	19920703

	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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    <div style="text-align: center; font-family: 'Times New Roman', Times, serif;">[Letterhead of Raytheon Technologies Corporation]</div>
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    <div style="text-align: right; font-family: 'Times New Roman', Times, serif;">October 28, 2020</div>
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    <div style="font-family: 'Times New Roman', Times, serif; font-weight: bold;"><u>VIA EDGAR</u></div>
    <div><br>
    </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;">Division of Corporation Finance</div>
    <div style="font-family: 'Times New Roman', Times, serif;">100 F Street, N.E.</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;">Re:</div>
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            <div style="font-family: 'Times New Roman', Times, serif;">Raytheon Technologies Corporation</div>
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          <td style="width: 6%; vertical-align: top;">&#160;</td>
          <td style="width: 94%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Registration Statement on Form S-4</div>
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          <td style="width: 6%; vertical-align: top;">&#160;</td>
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            <div style="font-family: 'Times New Roman', Times, serif;">Filed on October 28, 2020</div>
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    <div style="font-family: 'Times New Roman', Times, serif;">Ladies and Gentlemen:</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt; font-family: 'Times New Roman', Times, serif;">Reference is made to the above-referenced Registration Statement on Form S-4 (the &#8220;<u>Registration Statement</u>&#8221;), filed with the U.S. Securities and Exchange Commission
      under the U.S. Securities Act of 1933, as amended (the &#8220;<u>Act</u>&#8221;), on the date hereof, in connection with the proposed offers by Raytheon Technologies Corporation (the &#8220;<u>Company</u>&#8221;) to exchange (the &#8220;<u>Exchange&#160;Offers</u>&#8221;) up to the
      aggregate principal amount outstanding of each of the Company&#8217;s unregistered 3.100% Notes due 2021, 2.500% Notes due 2022, 2.800% Notes due 2022, 3.700% Notes due 2023, 3.150% Notes due 2024, 3.200% Notes due 2024, 8.610% Notes due 2025, 8.610% Notes
      due 2025, 8.650% Notes due 2025, 8.650% Notes due 2025, 7.280% Notes due 2025, 7.298% Notes due 2025, 7.750% Notes due 2025, 7.500% Notes due 2026, 3.500% Notes due 2027, 7.100% Notes due 2027, 7.200% Notes due 2027, 7.000% Notes due 2028, 6.800%
      Notes due 2036, 7.000% Notes due 2038, 4.875% Notes due 2040, 4.700% Notes due 2041, 4.800% Notes due 2043, 4.200% Notes due 2044, 7.375% Notes due 2046 and 4.350% Notes due 2047 (collectively, the &#8220;<u>Restricted Notes</u>&#8221;) for equal aggregate
      principal amounts of the respective series of the Company&#8217;s 3.100% Notes due 2021, 2.500% Notes due 2022, 2.800% Notes due 2022, 3.700% Notes due 2023, 3.150% Notes due 2024, 3.200% Notes due 2024, 8.610% Notes due 2025, 8.610% Notes due 2025, 8.650%
      Notes due 2025, 8.650% Notes due 2025, 7.280% Notes due 2025, 7.298% Notes due 2025, 7.750% Notes due 2025, 7.500% Notes due 2026, 3.500% Notes due 2027, 7.100% Notes due 2027, 7.200% Notes due 2027, 7.000% Notes due 2028, 6.800% Notes due 2036,
      7.000% Notes due 2038, 4.875% Notes due 2040, 4.700% Notes due 2041, 4.800% Notes due 2043, 4.200% Notes due 2044, 7.375% Notes due 2046 and 4.350% Notes due 2047 (collectively, the &#8220;<u>Registered Notes</u>&#8221;) the offers of which have been registered
      under the Act.&#160; The Company is registering the Exchange Offers in reliance on the position of the staff of the U.S. Securities and Exchange Commission (the &#8220;<u>Staff</u>&#8221;) enunciated in <font style="font-style: italic;">Exxon Capital Holdings
        Corporation </font>(April 13, 1989), <font style="font-style: italic;">Morgan Stanley &amp; Co. Incorporated </font>(June 5, 1991) and <font style="font-style: italic;">Shearman &amp; Sterling </font>(July 2, 1993).</div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
      <div id="DSPFPageFooter"></div>
      <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="color: #000000; font-weight: normal; font-style: normal;">1</font></div>
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    <div style="text-indent: 36pt; font-family: 'Times New Roman', Times, serif;">This will confirm that the Company has not entered into any arrangement or understanding with any person to distribute the Registered Notes and, to the best of the Company&#8217;s
      information and belief, each person participating in the Exchange Offers is acquiring the Registered Notes in its ordinary course of business and has no arrangement or understanding with any person to participate in the distribution of the Registered
      Notes.&#160; In this regard, the Company will make each person participating in the Exchange Offers aware (through the Exchange Offer prospectus) that if the Exchange Offers are being registered for the purpose of secondary resales, any securityholder
      using the Exchange Offers to participate in a distribution of the Registered Notes (1) could not rely on the Staff position enunciated in <font style="font-style: italic;">Exxon Capital Holdings Corporation </font>(April 13, 1989) or similar
      letters and (2) must comply with registration and prospectus delivery requirements of the Act in connection with any sale or transfer of the Registered Notes, unless the sale or transfer is made pursuant to an exemption from those requirements.&#160; The
      Company acknowledges that such a secondary resale transaction should be covered by an effective registration statement containing the selling securityholder information required by Item 507 of Regulation S-K.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt; font-family: 'Times New Roman', Times, serif;">In addition, the Company will (i) make each person participating in the Exchange Offers aware (through the Exchange Offer prospectus) that any broker-dealer who holds
      Restricted Notes acquired for its own account as a result of market-making activities or other trading activities, and who receives Registered Notes in exchange for such Restricted Notes pursuant to the Exchange Offers, may be a statutory underwriter
      and must deliver a prospectus meeting the requirements of the Act in connection with any resale of such Restricted Notes and (ii) include in the transmittal letter to be executed by an exchange offeree in order to participate in the Exchange Offers a
      provision to the following effect:</div>
    <div><br>
    </div>
    <div style="margin-left: 72pt; font-family: 'Times New Roman', Times, serif;">If the undersigned or any beneficial owner is a broker-dealer, the undersigned and such beneficial owner:&#160; (1) represents that it is participating in the Exchange Offers for
      its own account and is exchanging Restricted Notes that were acquired by it as a result of market-making or other trading activities, (2) confirms that it has not entered into any arrangement or understanding with any person to distribute the
      Restricted Notes and (3) acknowledges that it will deliver a prospectus meeting the requirements of the Act in connection with any resale of such Restricted Notes&#894; however, by so acknowledging and by delivering a prospectus, such broker-dealer will
      not be deemed to admit that it is an underwriter within the meaning of the Act.</div>
    <div><br>
    </div>
    <div style="font-family: 'Times New Roman', Times, serif;">See <font style="font-style: italic;">Shearman &amp; Sterling</font> (July 2, 1993).</div>
    <div><br>
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    <div style="text-align: center; font-family: 'Times New Roman', Times, serif;">[Signature Page Follows]</div>
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      <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="color: #000000; font-weight: normal; font-style: normal;">2</font></div>
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            <div style="font-family: 'Times New Roman', Times, serif;">Very truly yours,</div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 6%; vertical-align: top;">&#160;</td>
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            <div style="font-family: 'Times New Roman', Times, serif;">RAYTHEON TECHNOLOGIES CORPORATION</div>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 6%; vertical-align: top;">&#160;</td>
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          <td style="width: 50%; vertical-align: top; padding-bottom: 2px;">&#160;</td>
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            <div style="font-family: 'Times New Roman', Times, serif;">By:</div>
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          <td style="width: 44%; vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">/s/ Dana Ng&#160; <br>
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            <div style="font-family: 'Times New Roman', Times, serif;">Name:</div>
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          <td style="width: 44%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Dana Ng</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;">Title:</div>
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          <td style="width: 44%; vertical-align: top;">
            <div style="font-family: 'Times New Roman', Times, serif;">Corporate Vice President and Secretary</div>
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    <div style="text-align: center; font-family: 'Times New Roman', Times, serif;">[<font style="font-style: italic;">Signature Page to Company Representation Letter</font>]</div>
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