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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.