<SEC-DOCUMENT>0000950142-25-002043.txt : 20250902
<SEC-HEADER>0000950142-25-002043.hdr.sgml : 20250902
<ACCEPTANCE-DATETIME>20250729172354
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950142-25-002043
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20250729

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CARRIER GLOBAL Corp
		CENTRAL INDEX KEY:			0001783180
		STANDARD INDUSTRIAL CLASSIFICATION:	AIR COND & WARM AIR HEATING EQUIP & COMM & INDL REFRIG EQUIP [3585]
		ORGANIZATION NAME:           	06 Technology
		EIN:				834051582
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		13995 PASTEUR BOULEVARD
		CITY:			PALM BEACH GARDENS
		STATE:			FL
		ZIP:			33418
		BUSINESS PHONE:		5613652000

	MAIL ADDRESS:	
		STREET 1:		13995 PASTEUR BOULEVARD
		CITY:			PALM BEACH GARDENS
		STATE:			FL
		ZIP:			33418

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Carrier Global Corp
		DATE OF NAME CHANGE:	20190722
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">CARRIER GLOBAL CORPORATION</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">13995 Pasteur Boulevard</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Palm Beach Gardens, Florida 33418</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right">July 29, 2025</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0"><U>VIA EDGAR</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">U.S. Securities and Exchange Commission Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-size: 10pt; border-collapse: collapse">
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    <TD STYLE="font: 8.5pt Times New Roman, Times, Serif; width: 5%"><FONT STYLE="font-size: 10pt">Re:</FONT></TD>
    <TD STYLE="font: 8.5pt Times New Roman, Times, Serif; width: 95%"><P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">Carrier Global Corporation</FONT></P>
                                                                      <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">Registration Statement on Form S-4</FONT></P>
                                                                      <P STYLE="margin-top: 0; margin-bottom: 0"><FONT STYLE="font-size: 10pt">Filed on July 29, 2025</FONT></P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">Reference is made to the above-referenced Registration
Statement on Form S-4 (the &ldquo;<U>Registration Statement</U>&rdquo;), filed with the U.S. Securities and Exchange Commission under
the U.S. Securities Act of 1933, as amended (the &ldquo;<U>Act</U>&rdquo;), on the date hereof, in connection with the proposed offer
by Carrier Global Corporation (the &ldquo;<U>Company</U>&rdquo;) to exchange (the &ldquo;<U>Exchange Offer</U>&rdquo;) up to the aggregate
principal amount outstanding of the Company&rsquo;s unregistered &euro;750,000,000 3.625% notes due 2037 (the &ldquo;<U>Old Notes</U>&rdquo;)
for an equal aggregate principal amount of the Company&rsquo;s &euro;750,000,000 3.625% notes due 2037 (the &ldquo;<U>Exchange Notes</U>&rdquo;)
the offer of which has been registered under the Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">The Company is registering the Exchange Offer in reliance
on the position of the staff of the U.S. Securities and Exchange Commission (the &ldquo;<U>Staff</U>&rdquo;) enunciated in <I>Exxon Capital
Holdings Corporation </I>(available May 13, 1988), <I>Morgan Stanley &amp; Co. Incorporated </I>(available June 5, 1991) and <I>Shearman
&amp; Sterling </I>(available July 2, 1993).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">This will confirm that the Company has not entered
into any arrangement or understanding with any person to distribute the Exchange Notes and, to the best of the Company&rsquo;s information
and belief, each person participating in the Exchange Offer is acquiring the Exchange Notes in its ordinary course of business and has
no arrangement or understanding with any person to participate in the distribution of the Exchange Notes. In this regard, the Company
will make each person participating in the Exchange Offer aware (through the Exchange Offer prospectus) that if the Exchange Offer is
being registered for the purpose of secondary resales, any security holder using the Exchange Offer to participate in a distribution of
the Exchange Notes (1) cannot not rely on the Staff position enunciated in <I>Exxon Capital Holdings Corporation </I>(available May 13,
1988), <I>Morgan Stanley &amp; Co. Incorporated </I>(available June 5, 1991), <I>Shearman &amp; Sterling </I>(available July 2, 1993),
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 Exchange Notes, unless the sale or transfer is made pursuant to an exemption from those requirements. The Company acknowledges
that such a secondary resale transaction should be covered by an effective registration statement containing the selling security holder
information required by Item 507 of Regulation S-K under the Act.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">In addition, the Company will (i) make each person
participating in the Exchange Offer aware (through the Exchange Offer prospectus) that any broker- dealer who holds Old Notes acquired
for its own account as a result of market-making activities or other trading activities, and who receives Exchange Notes in exchange for
such Old Notes pursuant to the Exchange Offer, may be a statutory underwriter and must deliver a prospectus meeting the requirements of
the Act in connection with any resale of such Old Notes and (ii) include in the transmittal letter (or equivalent electronic instruction
to be executed by each person participating in the exchange offer) to be executed by an exchange offeree in order to participate in the
Exchange Offer a provision to the following effect:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">If the undersigned or any beneficial owner is a broker-dealer,
the undersigned and such beneficial owner: (1) represents that it is participating in the Exchange Offer for its own account and is exchanging
Old 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 Old Notes and (3) acknowledges that it will deliver a prospectus meeting
the requirements of the Act in connection with any resale of such Old 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. See <I>Shearman &amp; Sterling
</I>(available July 2, 1993).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"></P>

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<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: left"><FONT STYLE="font-size: 10pt">Sincerely,</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 5%">&nbsp;</TD>
    <TD STYLE="width: 30%">&nbsp;</TD>
    <TD STYLE="width: 10%">&nbsp;</TD></TR>
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    <TD STYLE="text-align: center">&nbsp;</TD>
    <TD COLSPAN="3" STYLE="text-align: left"><FONT STYLE="font-size: 10pt">CARRIER GLOBAL CORPORATION</FONT></TD>
    <TD STYLE="text-align: center">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">/s/ Erin O&rsquo;Neal</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Name:</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Erin O&rsquo;Neal</FONT></TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Executive Director, Corporate Secretary</FONT></TD>
    <TD>&nbsp;</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 5%"><FONT STYLE="font-size: 10pt">Cc:</FONT></TD>
    <TD STYLE="width: 95%"><FONT STYLE="font-size: 10pt">John C. Kennedy</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Luke R. Jennings</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">David A.P. Marshall</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>Paul, Weiss, Rifkind, Wharton &amp; Garrison LLP</TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 8.5pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>



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