SCOTT T. MIKUEN Senior Vice President General Counsel and Secretary |
| 1025 W. NASA Boulevard Mail Stop A-22D Melbourne, FL USA 32919 telephone: 321-727-9125 e-facsimile: 321-727-9616 e-mail: smikuen@harris.com
www.harris.com |
|
October 7, 2015
Ms. Tonya K. Aldave
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 July 3, 2015 |
| Filed August 31, 2015 |
| File No. 001-03863 |
Dear Ms. Aldave:
Reference is made to the letter (the “Comment Letter”) dated September 24, 2015, 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 July 3, 2015. On behalf of Harris Corporation (the “Company”), I submit this letter to confirm the telephone conversation on October 7, 2015, between you and Robert A. Johnson Jr., Vice President, Associate General Counsel – Corporate and Assistant Secretary of the Company, pursuant to which the Company requested and you agreed to a ten (10) business day 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 between you and Mr. Johnson, the Company anticipates submitting its response to the Comment Letter on or before October 23, 2015 (which accounts for the Federal Government’s closure in observance of Columbus Day on October 12, 2015).
If you have any questions, please do not hesitate to contact me at (321) 727-9125.
| Very truly yours, | ||
| By: | /s/ Scott T. Mikuen | |
Scott T. Mikuen | ||
Senior Vice President, General Counsel and Secretary | ||
| cc: | Anne Nguyen Parker, Assistant Director, Office of Transportation and Leisure, Division of Corporation Finance, Securities and Exchange Commission |
| Miguel A. Lopez, Senior Vice President and Chief Financial Officer, Harris Corporation |
| Todd A. Taylor, Vice President, Principal Accounting Officer, Harris Corporation |
| Robert A. Johnson Jr., Vice President, Associate General Counsel – Corporate and Assistant Secretary, Harris Corporation |