United States securities and exchange commission logo October 6, 2022 Neil G. Mitchill, Jr. Chief Financial Officer Raytheon Technologies Corp. 870 Winter Street Waltham, MA 02451 Re: Raytheon Technologies Corp. Definitive Proxy Statement on Schedule 14A Filed March 14, 2022 File No. 001-00812 Dear Neil G. Mitchill: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Disclosure Review Program