 | HARRIS CORPORATION
1025 West NASA Boulevard Melbourne, FL USA 32919 phone 1-321-727-9100 fax 1-321-727-9344
www.harris.com |
October 2, 2012
Ms. Linda Cvrkel
Branch Chief
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street NE, Mail Stop 3561
Washington, DC 20549
| RE: | Harris Corporation Form 10-K for the |
| Fiscal Year Ended June 29, 2012 |
| Filed August 27, 2012 |
| File No. 001-03863 |
Dear Ms. Cvrkel:
Reference is made to your letter (the “Comment Letter”) dated September 20, 2012 containing comments of the Staff of the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission on Harris Corporation’s Annual Report on Form 10-K for the fiscal year ended June 29, 2012. On behalf of Harris Corporation (the “Company”), I submit this letter to confirm the telephone conversation on October 1, 2012, between Ms. Claire Erlanger of the Staff and me and Scott T. Mikuen, Vice President, General Counsel and Secretary of the Company, pursuant to which the Company requested and Ms. Erlanger agreed to an extension of the due date for the Company’s response to the Comment Letter in order to allow the Company additional time to respond fully to the Staff’s comments. This letter confirms that, in accordance with the discussion with Ms. Erlanger, the Company anticipates submitting its response to the Comment Letter on or before November 15, 2012.
If you have any questions, please do not hesitate to contact me at (321) 724-3439.
| Respectfully, | ||
| By: | /s/ Lewis A. Schwartz | |
Lewis A. Schwartz Vice President, Principal Accounting Officer | ||
| cc: | William M. Brown, President and Chief Executive Officer, Harris Corporation |
| Gary L. McArthur, Senior Vice President and Chief Financial Officer, Harris Corporation |
| Scott T. Mikuen, Vice President, General Counsel and Secretary, Harris Corporation |