SEC Comment Letter 0000000000-24-000661 to CARRIER GLOBAL Corp (CARR)
CARRIER GLOBAL Corp
Date: Jan. 18, 2024 · CIK: 0001783180 · Accession: 0000000000-24-000661
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File numbers found in text: 333-276527
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United States securities and exchange commission logo
January 18, 2024
Kevin O’Connor
Senior Vice President and Chief Legal Officer
Carrier Global Corporation
13995 Pasteur Boulevard
Palm Beach Gardens, FL 33418
Re:Carrier Global Corporation
Registration Statement on Form S-4
Filed January 16, 2024
File No. 333-276527
Dear Kevin O’Connor:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rule 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 Jeff Kauten at 202-551-3447 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Christodoulos Kaoutzanis