CARRIER GLOBAL CORPORATION
13995 Pasteur Boulevard
Palm Beach Gardens, Florida 33418
January 19, 2024
United States Securities and Exchange Commission
Division of Corporation Finance, Office of Technology
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Jeff Kauten
| RE: | Carrier Global Corporation Registration Statement on Form S-4 File No. 333-276527 Request for Acceleration |
Dear Mr. Kauten:
Reference is made to the Registration Statement on Form S-4 (File No. 333-276527) (the “Registration Statement”) filed by Carrier Global Corporation (the “Company”) with the U.S. Securities and Exchange Commission.
The Company hereby requests the Registration Statement be declared effective at 12:00 p.m., Eastern Time, on January 23, 2024, or as soon as possible thereafter, in accordance with Rule 461 of the General Rules and Regulations promulgated under the Securities Act of 1933, as amended.
Please contact Christodoulos Kaoutzanis, Esq. of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3445 with any questions you may have concerning this letter, or if you require any additional information. Please notify him when this request for acceleration of effectiveness of the Registration Statement has been granted.
| Sincerely, |
| CARRIER GLOBAL CORPORATION |
| |
| By: | /s/ Erin O’Neal |
| | Name: | Erin O’Neal |
| | Title: | Senior Director, Corporate Counsel and Assistant Secretary |
cc: | Christodoulos Kaoutzanis, Paul, Weiss, Rifkind, Wharton & Garrison LLP John C. Kennedy, Paul, Weiss, Rifkind, Wharton & Garrison LLP | |
[Signature Page to Acceleration Request]