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SEC Company Response from HONEYWELL INTERNATIONAL INC (HON) (CIK 0000773840) (HON) — Dec 22, 2017

HONEYWELL INTERNATIONAL INC (HON) (CIK 0000773840)
Date: Dec. 22, 2017 · CIK: 0000773840 · Accession: 0000930413-17-004083

AI Filing Summary & Sentiment

File numbers found in text: 333-221939

Date
December 22, 2017
Author
Not clearly detected
Form
CORRESP
Company
HONEYWELL INTERNATIONAL INC (HON) (CIK 0000773840)

Letter

Honeywell International Inc.

115 Tabor Road

Morris Plains, New Jersey 07950

December 22, 2017

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Honeywell International Inc. Registration Statement on Form S-4

(File No. 333-221939)

Ladies and Gentlemen:

With respect to the above-referenced registration statement (the “Registration Statement”), and pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, we hereby respectfully request that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the Registration Statement, so that it is declared effective at 10:00 AM (Eastern Time) on December 28, 2017 or as soon as practicable thereafter.

In connection with this request for the acceleration of the effective date of the Registration Statement, Honeywell International Inc. (the “Company”) acknowledges that:

(i) should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

(ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

(iii) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Please contact Helena K. Grannis of Cleary Gottlieb Steen & Hamilton LLP, counsel to the Company, at (212) 225-2376 or via email at hgrannis@cgsh.com, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

[REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]

Very truly yours,
HONEYWELL INTERNATIONAL INC.

Show Raw Text
CORRESP
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filename1.htm

       Honeywell International Inc.

   115 Tabor Road

   Morris Plains, New Jersey 07950

December 22, 2017

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

    Re:
    Honeywell International Inc. Registration Statement on Form S-4

(File No. 333-221939)

Ladies and Gentlemen:

With respect to the above-referenced
registration statement (the “Registration Statement”), and pursuant to Rule 461 of Regulation C promulgated under the
Securities Act of 1933, as amended, we hereby respectfully request that the Securities and Exchange Commission (the “Commission”)
accelerate the effective date of the Registration Statement, so that it is declared effective at 10:00 AM (Eastern Time) on December
28, 2017 or as soon as practicable thereafter.

In connection with this request for the
acceleration of the effective date of the Registration Statement, Honeywell International Inc. (the “Company”) acknowledges
that:

	(i)        should the Commission or the
staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any
action with respect to the filing;

	(ii)        the action of the Commission
or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its
full responsibility for the adequacy and accuracy of the disclosure in the filing; and

	(iii)        the Company may not assert
staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under
the federal securities laws of the United States.

Please contact Helena K. Grannis of Cleary
Gottlieb Steen & Hamilton LLP, counsel to the Company, at (212) 225-2376 or via email at hgrannis@cgsh.com, as soon as the
Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

[REMAINDER OF PAGE INTENTIONALLY LEFT
BLANK]

    Very truly yours,

    HONEYWELL INTERNATIONAL INC.

        /s/ Jeffrey N. Neuman

    Name:
    Jeffrey N. Neuman

    Title:
    Vice President, Corporate Secretary and Deputy General Counsel

    cc:
    Helena K. Grannis, Esq.

    Cleary Gottlieb Steen & Hamilton LLP