United States securities and exchange commission logo November 3, 2020 Frank R. Jimenez Executive Vice President and General Counsel Raytheon Technologies Corporation 870 Winter Street Waltham, MA 02451 Re: Raytheon Technologies Corporation Registration Statement on Form S-4 Filed October 29, 2020 File No. 333-249716 Dear Mr. Jimenez: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action, or absence of action by the staff. Please contact Edward M. Kelly, Senior Counsel, at (202) 551-3728 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing cc: Joshua R. Cammaker, Esq.