February 6, 2019

William M. Brown
Chairman, President and Chief Executive Officer
Harris Corporation
1025 West NASA Boulevard
Melbourne, FL 32919

       Re: Harris Corporation
           Registration Statement on Form S-4
           Filed on December 14, 2018
           File No. 333-228829

Dear Mr. Brown:

       We have limited our review of your registration statement to those
issues we have
addressed in our comments. In some of our comments, we may ask you to provide
us with
information so we may better understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments.

Form S-4 filed December 14, 2018

Exclusive Forum for Certain Actions, page A-86

1.     We note that your forum selection provision identifies a state court
located within the
       State of Delaware (or, if no state court located within the State of
Delaware has
       jurisdiction, the federal district court for the District of Delaware)
as the exclusive forum
       for certain litigation, including any "derivative action." Please
disclose whether this
       provision applies solely to state law claims. If it does not apply
solely to state law claims,
       then we note that Section 22 of the Securities Act creates concurrent
jurisdiction for
       federal and state courts over all suits brought to enforce any duty or
liability created by the
       Securities Act or the rules and regulations thereunder. If the provision
applies to
       Securities Act claims, please revise your prospectus to disclose this
information and to
       state that there is uncertainty as to whether a court would enforce such
provision, and to
 William M. Brown
Harris Corporation
February 6, 2019
Page 2
         state that stockholders will not be deemed to have waived the
company's compliance with
         the federal securities laws and the rules and regulations thereunder.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

      Please contact John Dana Brown at 202-551-3859 or Laura Nicholson,
Special
Counsel, at 202-551-3584 with any questions.



FirstName LastNameWilliam M. Brown                          Sincerely,
Comapany NameHarris Corporation
                                                            Division of
Corporation Finance
February 6, 2019 Page 2                                     Office of
Transportation and Leisure
FirstName LastName