January 21, 2020

Jesus Malave, Jr.
Chief Financial Officer
L3HARRIS TECHNOLOGIES, INC.
1025 West NASA Boulevard
Melbourne, Florida 32919

       Re: L3HARRIS TECHNOLOGIES, INC.
           Form 10-K for the Fiscal Year ended June 28, 2019
           Form 8-K furnished October 30, 2019
           File No. 001-03863

Dear Mr. Malave, Jr.:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following 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 these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 8-K furnished October 30, 2019

Exhibit 99.1, page 1

1.    We note your presentation of "combined" results and your disclosure that
such
      information is not prepared in accordance with Article 11 of Regulation
S-X. In this
      regard, it is unclear why you believe that the supplemental unaudited
combined financial
      information is meaningful to an investor, considering that it excludes
pro forma
      adjustments calculated under Article 11 of Regulation S-X. It also
appears the
      presentation could be confusing to an investor. In this regard, please
tell us how the
      supplemental unaudited combined financial information compares to amounts
calculated
      in accordance with Article 11 of Regulation S-X.
2.    We note your disclosure that the supplemental unaudited combined
financial information
      does not give effect to the L3Harris merger under the acquisition method
of accounting in
      accordance with ASC 805. Considering that the information does not give
effect to ASC
      805, it appears that the resulting non GAAP measures substitute
individually tailored
 Jesus Malave, Jr.
L3HARRIS TECHNOLOGIES, INC.
January 21, 2020
Page 2
         measurement methods for those of GAAP and could violate Rule 100(b) of
Regulation G.
         Please tell us how you considered Question 100.04 of the SEC Staff's
Compliance
         & Disclosure Interpretations last updated April 4, 2018.
       In closing, 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.

       You may contact Heather Clark at 202-551-3624 or Claire Erlanger at
202-551-3301 with
any questions.



FirstName LastNameJesus Malave, Jr.                       Sincerely,
Comapany NameL3HARRIS TECHNOLOGIES, INC.
                                                          Division of
Corporation Finance
January 21, 2020 Page 2                                   Office of
Manufacturing
FirstName LastName