Exhibit 15


July 27, 2000



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.   20549

Ladies and Gentlemen:

We are  aware that  our report  dated July  19, 2000  on our  review of  interim
financial information  of United  Technologies Corporation  as  of and  for  the
period ended June  30, 2000 and  included in the  Company's quarterly report  on
Form 10-Q  for  the quarter  then  ended is  incorporated  by reference  in  the
Prospectus constituting part of  its Registration Statements  on Form S-3  (Nos.
333-89041 and 333-91959), in  the Registration Statement on  Form S-4 (No.  333-
77991) as amended by Post-Effective Amendment No. 1 on Form S-8 (No.  333-77991-
01) and in the Registration Statements  on Form S-8 (Nos. 333-21853,  333-18743,
333-21851, 33-57769, 33-45440, 33-11255, 33-26580, 33-26627, 33-28974, 33-51385,
33-58937, 2-87322, 333-77817, and 333-82911).

Yours very truly,



/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Hartford, Connecticut