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SEC Comment Letter for CARRIER GLOBAL Corp (CARR) (CIK 0001783180) (CARR) — Mar 19, 2020

CARRIER GLOBAL Corp (CARR) (CIK 0001783180)
Date: March 19, 2020 · CIK: 0001783180 · Accession: 0000000000-20-002456

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File numbers found in text: 333-237157

Date
March 19, 2020
Author
Office of Technology
Form
UPLOAD
Company
CARRIER GLOBAL Corp (CARR) (CIK 0001783180)

Letter

March 19, 2020 David Gitlin Chief Executive Officer Carrier Global Corp 13995 Pasteur Boulevard Palm Beach Gardens, Florida 33418 Re:Carrier Global Corp Registration Statement on Form S-1 Filed March 13, 2020 File No. 333-237157 Dear Mr. Gitlin: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Matthew Crispino, Staff Attorney, at (202) 551-3456 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Edward J. Lee, Esq.

Show Raw Text
March 19, 2020
David Gitlin
Chief Executive Officer
Carrier Global Corp
13995 Pasteur Boulevard
Palm Beach Gardens, Florida 33418
Re:Carrier Global Corp
Registration Statement on Form S-1
Filed March 13, 2020
File No. 333-237157
Dear Mr. Gitlin:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  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.
            Please contact Matthew Crispino, Staff Attorney, at (202) 551-3456 or Jan Woo, Legal
Branch Chief, at (202) 551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Edward J. Lee, Esq.