[Letterhead of United Technologies Corporation]
September 5, 2019
Via EDGAR and Courier
Division of Corporation Finance
Office of Transportation and Leisure
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
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Re:
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United Technologies Corporation
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Registration Statement on Form S-4
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Filed July 17, 2019
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File No. 333-232696
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Dear Staff of the Division of Corporation Finance:
Reference is made to the Registration Statement on Form S-4 (File No. 333-232696) (the “Registration Statement”) filed by United Technologies Corporation (the “Company”) with the U.S. Securities and
Exchange Commission (the “Commission”) on July 17, 2019, as amended on August 15, 2019 and September 4, 2019.
The Company hereby requests that the Registration Statement be made effective at 4:00 p.m. Eastern Time on September 9, 2019, or as soon as
possible thereafter, in accordance with Rule 461 of the General Rules and Regulations promulgated under the U.S. Securities Exchange Act of 1933, as amended.
If you have any questions concerning this letter, or if you require any additional information, please contact the undersigned at (860)
728-7800, Joshua R. Cammaker at (212) 403-1331, Edward J. Lee at (212) 403-1155 or Mark A. Stagliano at (212) 403-1060.
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Very truly yours,
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/s/ Charles D. Gill
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Charles D. Gill
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Executive Vice President & General Counsel,
United Technologies Corporation
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Cc:
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Gregory J. Hayes, United Technologies Corporation
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Frank R. Jimenez, Raytheon Company
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Joshua R. Cammaker, Wachtell, Lipton, Rosen & Katz
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Edward J. Lee, Wachtell, Lipton, Rosen & Katz
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Mark A. Stagliano, Wachtell, Lipton, Rosen & Katz
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Clare O’Brien, Shearman & Sterling LLP
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Sean Skiffington, Shearman & Sterling LLP
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