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SEC Comment Letter for HONEYWELL INTERNATIONAL INC (HON) (CIK 0000773840) (HON) — Jul 31, 2012

HONEYWELL INTERNATIONAL INC (HON) (CIK 0000773840)
Date: July 31, 2012 · CIK: 0000773840 · Accession: 0000000000-12-040723

AI Filing Summary & Sentiment

Date
December 31, 2011
Author
/s/ Lyn Shenk
Form
UPLOAD
Company
HONEYWELL INTERNATIONAL INC (HON) (CIK 0000773840)

Letter

July 30, 201 2 Via E -mail Kathleen A. Winters Vice President and Controller Honeywell International Inc. 101 Columbia Road Morris Township , NJ 07962

Re: Honeywell International Inc. Form 10-K for Fiscal Y ear Ended December 31, 2011 Filed February 17, 2012 File No. 001 -08974

Dear Ms. Winters :

We have completed our review of your filing. 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 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 Unite d States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Lyn Shenk

Show Raw Text
July 30, 201 2

 Via E -mail
 Kathleen A. Winters
 Vice President and Controller
 Honeywell International Inc.
 101 Columbia Road
 Morris Township , NJ 07962

Re: Honeywell International Inc.
 Form 10-K for Fiscal Y ear Ended December  31, 2011
Filed February  17, 2012
File No. 001 -08974

Dear Ms. Winters :

We have completed our review of your filing.  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 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 Unite d States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing  to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Lyn Shenk

 Lyn Shenk
Branch Chief