SEC Comment Letter for L3HARRIS TECHNOLOGIES, (LHX) — Apr 20, 2015
L3HARRIS TECHNOLOGIES, INC. /DE/
Date: April 20, 2015 · CIK: 0000202058 · Accession: 0000000000-15-022060
AI Filing Summary & Sentiment
Letter
April 20, 2015 William M. Brown President and Chief Executive Officer Harris Corporation 1025 West NASA Boulevard Melbourne, FL 32919
Re: Harris Corporation Amendment No. 1 to Re gistration Statement on Form S -4 Filed April 8, 2015 File No. 333 -202539
Dear Mr. Brown :
We have reviewed your amended registration statement and have the following comment . In our comment , we may ask you to provide us with information so we may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the requested information . If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you provide in response to our comment , we may have additional comments. Unless we note otherwise , our references to prior comments are to comments in our April 1, 20 15 letter .
Summary, page 11
Interests of Exelis’ Directors and Executive Officers in the Merger, page 16
1. We note your response to prior comment 2. Please expand your disclosure on page 16 to quantify the amoun ts that Exelis’ officers and non -employee directors would receive as a result of the merger.
William M. Brown Harris Corporation April 20, 2015 Page 2
Please contact Donald E. Field at (202) 551 -3680 or me at (202) 551 -3611 with any other questions.
Sincerely,
/s/ A.N. Parker
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April 20, 2015 William M. Brown President and Chief Executive Officer Harris Corporation 1025 West NASA Boulevard Melbourne, FL 32919 Re: Harris Corporation Amendment No. 1 to Re gistration Statement on Form S -4 Filed April 8, 2015 File No. 333 -202539 Dear Mr. Brown : We have reviewed your amended registration statement and have the following comment . In our comment , we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information . If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to our comment , we may have additional comments. Unless we note otherwise , our references to prior comments are to comments in our April 1, 20 15 letter . Summary, page 11 Interests of Exelis’ Directors and Executive Officers in the Merger, page 16 1. We note your response to prior comment 2. Please expand your disclosure on page 16 to quantify the amoun ts that Exelis’ officers and non -employee directors would receive as a result of the merger. William M. Brown Harris Corporation April 20, 2015 Page 2 Please contact Donald E. Field at (202) 551 -3680 or me at (202) 551 -3611 with any other questions. Sincerely, /s/ A.N. Parker Anne Nguyen Parker Assistant Director cc: Keith A. Pagnani, Esq. Sullivan & Cromwell LLP