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                    January 17, 2024

       Michael Larsen
       Chief Financial Officer
       Illinois Tool Works, Inc.
       155 Harlem Avenue
       Glenview, IL 60025

                                                        Re: Illinois Tool
Works, Inc.
                                                            Form 10-K For the
Year Ended December 31, 2022
                                                            Filed on February
10, 2023
                                                            File No. 001-04797

       Dear Michael Larsen:

              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

                    Office of Technology