<SEC-DOCUMENT>0001140361-20-024512.txt : 20201208
<SEC-HEADER>0001140361-20-024512.hdr.sgml : 20201208
<ACCEPTANCE-DATETIME>20201104141159
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-20-024512
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20201104

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
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    <div style="text-align: center;">RAYTHEON TECHNOLOGIES CORPORATION</div>
    <div style="text-align: center;">870 Winter Street</div>
    <div style="text-align: center;">Waltham, Massachusetts 02451</div>
    <div><br>
    </div>
    <div>November 4, 2020</div>
    <div><br>
    </div>
    <div>United States Securities and Exchange Commission</div>
    <div>Division of Corporation Finance, Office of Manufacturing</div>
    <div>100 F. Street, N.E.</div>
    <div>Washington, D.C. 20549</div>
    <div>Attention: Edward M. Kelly</div>
    <div><br>
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            <div>RE:</div>
          </td>
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            <div>Raytheon Technologies Corporation</div>
            <div>Registration Statement on Form S-4</div>
            <div>File No. 333-249716</div>
            <div>Request for Acceleration</div>
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    <div>Dear Mr. Kelly:</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">Reference is made to the Registration Statement on Form S-4 (File No. 333-249716) (the &#8220;<u>Registration Statement</u>&#8221;) filed by Raytheon Technologies Corporation (the &#8220;<u>Company</u>&#8221;) with the U.S. Securities and
      Exchange Commission.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">The Company hereby requests the Registration Statement be declared effective at 12:00 p.m., Eastern Time, on November 6, 2020 (the &#8220;<u>Effectiveness Time</u>&#8221;), or as soon as possible thereafter, in accordance with Rule
      461 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended.</div>
    <div><br>
    </div>
    <div style="text-indent: 36pt;">Please contact Joshua R. Cammaker, Esq. of Wachtell, Lipton, Rosen &amp; Katz at (212) 403-1331 with any questions you may have concerning this letter, or if you require any additional information. Please notify him when
      this request for acceleration of effectiveness of the Registration Statement has been granted.</div>
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            <div>Sincerely,</div>
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            <div>RAYTHEON TECHNOLOGIES CORPORATION</div>
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            <div>By:</div>
          </td>
          <td colspan="2" style="vertical-align: top; border-bottom: 2px solid rgb(0, 0, 0);">/s/ Dana Ng</td>
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          <td style="width: 18pt; vertical-align: top;">&#160;</td>
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            <div>Name:</div>
          </td>
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            <div>Dana Ng</div>
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          <td style="width: 18pt; vertical-align: top;">&#160;</td>
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            <div>Title:</div>
          </td>
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            <div>Corporate Vice President and Secretary</div>
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              <div style="text-align: left;">cc:</div>
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              <div style="text-align: left;">Joshua R. Cammaker, Esq.</div>
              <div style="text-align: left;">Wachtell, Lipton, Rosen &amp; Katz</div>
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