<SEC-DOCUMENT>0001140361-19-003105.txt : 20190405
<SEC-HEADER>0001140361-19-003105.hdr.sgml : 20190405
<ACCEPTANCE-DATETIME>20190214092718
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001140361-19-003105
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20190214

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			HARRIS CORP /DE/
		CENTRAL INDEX KEY:			0000202058
		STANDARD INDUSTRIAL CLASSIFICATION:	SEARCH, DETECTION, NAVIGATION, GUIDANCE, AERONAUTICAL SYS [3812]
		IRS NUMBER:				340276860
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0629

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1025 W NASA BLVD
		CITY:			MELBOURNE
		STATE:			FL
		ZIP:			32919
		BUSINESS PHONE:		3217279100

	MAIL ADDRESS:	
		STREET 1:		1025 W NASA BLVD
		CITY:			MELBOURNE
		STATE:			FL
		ZIP:			32919

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	HARRIS SEYBOLD CO
		DATE OF NAME CHANGE:	19600201
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
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            <div style="text-align: center;"><img src="s002479x3_image01.jpg" height="20" width="309"></div>
            <div style="text-align: center; font-family: 'Times New Roman'; font-size: 10pt;"> <br>
            </div>
            <div style="text-align: center; font-family: &quot;Times New Roman&quot;; font-size: 8pt;">TELEPHONE: 1-212-558-4000<font style="font-family: &quot;Times New Roman&quot;;"><br>
              </font>FACSIMILE: 1-212-558-3588</div>
            <div style="text-align: center; font-size: 8pt;"><font style="font-family: &quot;Times New Roman&quot;;">WWW.SULLCROM.COM</font></div>
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            <div style="text-align: center; background-color: rgb(255, 255, 255); font-weight: bold; color: rgb(0, 0, 0); font-family: &quot;Palatino Linotype&quot;,&quot;Book Antiqua&quot;,Palatino,serif; font-size: 12pt; font-style: normal; font-variant:
              normal; text-transform: none;">125 Broad Street<br>
              New York, New York 10004-2498</div>
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              <hr style="height: 1px; width: 50px; color: #000000; background-color: #000000; text-align: center; margin-left: auto; margin-right: auto; border: none;" align="center" noshade="noshade"><font style="font-size: 10pt; font-family: 'Times New
                Roman'; font-weight: bold;"> </font></div>
            <div style="text-align: center; font-size: 8pt;"><font style="font-family: &quot;Times New Roman&quot;;">LOS ANGELES &#8226; PALO ALTO &#8226; WASHINGTON, D.C.</font></div>
            <div style="text-align: center; font-size: 8pt;"><font style="font-family: &quot;Times New Roman&quot;;">BRUSSELS &#8226; FRANKFURT &#8226; LONDON &#8226; PARIS</font></div>
            <div style="text-align: center; font-size: 8pt;"><font style="font-family: &quot;Times New Roman&quot;;">BEIJING &#8226; HONG KONG &#8226; TOKYO</font></div>
            <div style="text-align: center; font-size: 8pt;"><font style="font-family: &quot;Times New Roman&quot;;">MELBOURNE &#8226; SYDNEY</font></div>
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      </font></div>
    <div style="text-align: right;"><font style="font-size: 10pt; font-family: 'Times New Roman';">February 14, 2019</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';"><font style="font-size: 10pt; font-family: 'Times New Roman';"><u> <br>
          </u></font></font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';"><font style="font-size: 10pt; font-family: 'Times New Roman';"><u> <br>
          </u></font></font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';"><font style="font-size: 10pt; font-family: 'Times New Roman';"><u>Via EDGAR</u></font></font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';"> <br>
      </font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">John Dana Brown,<font style="font-size: 10pt; font-family: 'Times New Roman';"><br>
        </font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;Securities and Exchange Commission,<font style="font-size: 10pt; font-family: 'Times New Roman';"><br>
        </font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font class="HorizontalTab" style="width: 9pt; font-size: 1px; display: inline-block;"> </font><font class="HorizontalTab" style="width: 9pt; font-size: 1px; display: inline-block;">&#160;</font>Division of Corporate Finance,<font style="font-size: 10pt; font-family: 'Times New Roman';"><br>
        </font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font class="HorizontalTab" style="width: 9pt; font-size: 1px; display: inline-block;"> </font><font class="HorizontalTab" style="width: 9pt; font-size: 1px; display: inline-block;">&#160;</font><font class="HorizontalTab" style="width: 9pt; font-size: 1px; display: inline-block;">&#160;</font><font class="HorizontalTab" style="width: 9pt; font-size: 1px; display: inline-block;">&#160;</font>100 F Street, N.E.,<font style="font-size: 10pt; font-family: 'Times New Roman';"><br>
        </font>&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;<font class="HorizontalTab" style="width: 9pt; font-size: 1px; display: inline-block;"> </font><font class="HorizontalTab" style="width: 9pt; font-size: 1px; display: inline-block;">&#160;</font><font class="HorizontalTab" style="width: 9pt; font-size: 1px; display: inline-block;">&#160;</font><font class="HorizontalTab" style="width: 9pt; font-size: 1px; display: inline-block;">&#160;</font><font class="HorizontalTab" style="width: 9pt; font-size: 1px; display:
          inline-block;">&#160;</font><font class="HorizontalTab" style="width: 9pt; font-size: 1px; display: inline-block;">&#160;</font>Washington, D.C. 20549.<font style="font-size: 10pt; font-family: 'Times New Roman';"><br>
        </font></font><br>
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              <td style="width: 36pt; vertical-align: top; align: right;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;">Re:</font></td>
              <td style="width: auto; vertical-align: top; text-align: left;">
                <div><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;">Responses to Comment on the Registration Statement on Form S-4 filed by <font style="font-size: 10pt; font-family: 'Times New Roman';"><u></u></font></font></div>
                <div><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;"><font style="font-size: 10pt; font-family: 'Times New Roman';"><u>Harris Corporation on December 14, 2018 (File No. 333-228829)</u></font></font></div>
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    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">Dear Mr. Brown:</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';"> <br>
      </font></div>
    <div style="text-align: left; text-indent: 36pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">On behalf of Harris Corporation (the &#8220;<font style="font-size: 10pt; font-family: 'Times New Roman';"><u>Company</u></font>&#8221;), and in
        response to the comment of the staff (the &#8220;<font style="font-size: 10pt; font-family: 'Times New Roman';"><u>Staff</u></font>&#8221;) of the Securities and Exchange Commission (the &#8220;<font style="font-size: 10pt; font-family: 'Times New Roman';"><u>Commission</u></font>&#8221;)
        to the Company&#8217;s Registration Statement on Form S-4 filed with the Commission on December 14, 2018 (the &#8220;<font style="font-size: 10pt; font-family: 'Times New Roman';"><u>Registration Statement</u></font>&#8221;) contained in the Staff&#8217;s letter dated
        February 6, 2019 (the &#8220;<font style="font-size: 10pt; font-family: 'Times New Roman';"><u>Comment Letter</u></font>&#8221;), we submit this letter containing the Company&#8217;s response to the Comment Letter.&#160; For your convenience, we have set out the text of
        the comment from the Comment Letter in bold text followed by our response.</font></div>
    <div style="text-align: left; text-indent: 36pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';"> <br>
      </font></div>
    <div style="text-align: left; text-indent: 36pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">In connection with this letter, we intend to file an amendment to the Registration Statement (&#8220;<font style="font-size: 10pt; font-family:
          'Times New Roman';"><u>Amendment No. 1</u></font>&#8221;) on the date hereof.&#160; Page numbers referenced in the response refer to page numbers in the Registration Statement.&#160; Capitalized terms used and not otherwise defined in this letter have the
        meanings ascribed to them in the Registration Statement.</font></div>
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    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">Securities and Exchange Commission</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">February 14, 2019</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';"> <br>
      </font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;"><font style="font-size: 10pt; font-family: 'Times New Roman';"><u>Exclusive Forum for Certain Actions, page A-86</u></font></font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;"><font style="font-size: 10pt; font-family: 'Times New Roman';"><u> <br>
          </u></font></font></div>
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      <table style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%;" class="DSPFListTable" id="ze5a981943c9b4cfea281494693d331c6" cellpadding="0" cellspacing="0">

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              <div style="text-align: left; margin-left: 18pt;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;">1.</font></div>
            </td>
            <td style="width: auto; vertical-align: top;">
              <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman'; font-weight: bold;">We note that your forum selection provision identifies 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 solely to state law claims. If it does not apply solely to state law claims, then 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. If the provision applies to Securities Act claims, please revise your prospectus to disclose this information and to state that there is uncertainty
                  as to whether a court would enforce such provision, and to state that stockholders will not be deemed to have waived the company&#8217;s compliance with the federal securities laws and the rules and regulations thereunder.</font></div>
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    </div>
    <div style="text-align: left; margin-left: 36pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';"><font style="font-size: 10pt; font-family: 'Times New Roman';"><u> <br>
          </u></font></font></div>
    <div style="text-align: left; margin-left: 36pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';"><font style="font-size: 10pt; font-family: 'Times New Roman';"><u>Response</u></font>:&#160; In response to the Staff&#8217;s comment, the Company
        will revise the disclosure to include the following language under the caption &#8220;Comparison of Stockholders&#8217; Rights&#8212;Forum Selection&#8221; on page 200 of the Registration Statement:</font></div>
    <div style="text-align: left; margin-left: 36pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';"> <br>
      </font></div>
    <div style="text-align: left; margin-left: 54pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">Under the L3 Harris bylaws, to the fullest extent permitted by law, this exclusive forum provision will apply to state and federal law
        claims, including claims under the federal securities laws, although stockholders will not be deemed to have waived L3 Harris&#8217; compliance with the federal securities laws and the rules and regulations thereunder. The enforceability of similar
        choice of forum provisions in other companies&#8217; bylaws has been challenged in legal proceedings, and it is possible that, in connection with claims arising under federal securities laws, a court could find the choice of forum provisions contained in
        L3 Harris&#8217; bylaws to be inapplicable or unenforceable.</font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman';"> <br>
      </font></div>
    <div style="text-align: center;"><font style="font-size: 10pt; font-family: 'Times New Roman';">*&#160; &#160; &#160; *&#160; &#160; &#160; *</font></div>
    <div style="text-align: left; text-indent: 36pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';"> <br>
      </font></div>
    <div style="text-align: left; text-indent: 36pt;"><font style="font-size: 10pt; font-family: 'Times New Roman';">We hope that the foregoing, and the revisions to the Registration Statement, have been responsive to the Staff&#8217;s comment.&#160; Please direct
        any questions or comments regarding this letter to me at (212) 558-4682 or croftons@sullcrom.com.</font></div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" id="DSPFPageBreakArea">
      <div id="DSPFPageNumberArea" style="text-align: center;"><font id="DSPFPageNumber" style="font-family: 'Times New Roman'; font-size: 8pt; font-weight: normal; font-style: normal;">2</font></div>
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    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">Securities and Exchange Commission</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">February 14, 2019</font></div>
    <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';"> <br>
      </font></div>
    <table style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; width: 100%; border-collapse: collapse;" id="z03754d43dafc4bd7a51fbdb5d90ac58b" border="0" cellpadding="0" cellspacing="0">

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            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">Very truly yours,</font></div>
          </td>
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          <td rowspan="1" style="width: 50%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 50%; vertical-align: top;">&#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 style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';"><font style="font-size: 10pt; font-family: 'Times New Roman';">/s/ Scott B. Crofton</font></font></div>
          </td>
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          <td style="width: 50%; vertical-align: top;">&#160;</td>
          <td style="width: 50%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">Scott B. Crofton</font></div>
          </td>
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    <table style="font-family: &quot;Times New Roman&quot;; font-size: 10pt; width: 100%; border-collapse: collapse;" id="z3c31ef31e0c84eab98eec7e7b4f08283" border="0" cellpadding="0" cellspacing="0">

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          <td rowspan="1" style="width: 4%; vertical-align: top;">&#160;</td>
          <td rowspan="1" style="width: 96%; vertical-align: top;">&#160;</td>
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            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">cc:</font></div>
          </td>
          <td style="width: 96%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">Laura Nicholson</font></div>
          </td>
        </tr>
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          <td style="width: 4%; vertical-align: top;">&#160;</td>
          <td style="width: 96%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(Securities and Exchange Commission)</font></div>
          </td>
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          <td style="width: 4%; vertical-align: top;">&#160;</td>
          <td style="width: 96%; vertical-align: top;">&#160;</td>
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          <td style="width: 96%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">William M. Brown</font></div>
          </td>
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          <td style="width: 4%; vertical-align: top;">&#160;</td>
          <td style="width: 96%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">Scott T. Mikuen</font></div>
          </td>
        </tr>
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          <td style="width: 4%; vertical-align: top;">&#160;</td>
          <td style="width: 96%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(Harris Corporation)</font></div>
          </td>
        </tr>
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          <td style="width: 4%; vertical-align: top;">&#160;</td>
          <td style="width: 96%; vertical-align: top;">&#160;</td>
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          <td style="width: 4%; vertical-align: top;">&#160;</td>
          <td style="width: 96%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">Keith A. Pagnani</font></div>
          </td>
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          <td style="width: 4%; vertical-align: top;">&#160;</td>
          <td style="width: 96%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(Sullivan &amp; Cromwell LLP)</font></div>
          </td>
        </tr>
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          <td style="width: 4%; vertical-align: top;">&#160;</td>
          <td style="width: 96%; vertical-align: top;">&#160;</td>
        </tr>
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          <td style="width: 4%; vertical-align: top;">&#160;</td>
          <td style="width: 96%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">Christopher E. Kubasik</font></div>
          </td>
        </tr>
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          <td style="width: 4%; vertical-align: top;">&#160;</td>
          <td style="width: 96%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">Ann D. Davidson</font></div>
          </td>
        </tr>
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          <td style="width: 4%; vertical-align: top;">&#160;</td>
          <td style="width: 96%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(L3 Technologies, Inc.)</font></div>
          </td>
        </tr>
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          <td style="width: 4%; vertical-align: top;">&#160;</td>
          <td style="width: 96%; vertical-align: top;">&#160;</td>
        </tr>
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          <td style="width: 4%; vertical-align: top;">&#160;</td>
          <td style="width: 96%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">William E. Curbow</font></div>
          </td>
        </tr>
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          <td style="width: 4%; vertical-align: top;">&#160;</td>
          <td style="width: 96%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">Sebastian Tiller</font></div>
          </td>
        </tr>
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          <td style="width: 4%; vertical-align: top;">&#160;</td>
          <td style="width: 96%; vertical-align: top;">
            <div style="text-align: left;"><font style="font-size: 10pt; font-family: 'Times New Roman';">(Simpson Thacher &amp; Bartlett LLP)</font></div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <br>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
