SEC Comment Letter for L3HARRIS TECHNOLOGIES, (LHX) — Sep 26, 2013

L3HARRIS TECHNOLOGIES, INC. /DE/
Date: Sept. 26, 2013 · CIK: 0000202058 · Accession: 0000000000-13-053236

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AI Filing Summary & Sentiment

File numbers found in text: 001-03863

Date

September 26, 2013

Author

/s/ David R. Humphrey, for

Form

UPLOAD

Company

L3HARRIS TECHNOLOGIES, INC. /DE/

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE September 26, 2013 Via E-mail Gary L. McArthur Chief Financial Officer Harris Corporation 1025 West NASA Boulevard Melbourne, Florida 32919

Re: Harris Corporation Form 10-K for the fiscal year ended June 28, 2013 Filed August 26, 2013 File No. 001-03863

Dear Mr. McArthur :

We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ David R. Humphrey, for

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

        September 26, 2013

Via E-mail
Gary L. McArthur
Chief Financial Officer
Harris Corporation
1025 West NASA Boulevard
Melbourne, Florida 32919

Re: Harris Corporation
 Form 10-K for the fiscal year ended June 28, 2013
Filed  August 26, 2013
 File No.  001-03863

Dear Mr. McArthur :

We have completed our review of your filings.  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing s and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

/s/ David R. Humphrey, for

Linda Cvrke l
Branch Chief

SecProbe.io