Exhibit 15


October 26, 2000



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.   20549

Ladies and Gentlemen:

We are aware that  our report dated October  18, 2000 on  our review of  interim
financial information  of United  Technologies Corporation  as  of and  for  the
period ended September 30, 2000 and  included in the Company's quarterly  report
on Form 10-Q  for the quarter  then ended is  incorporated by  reference in  the
Prospectus constituting part of  its Registration Statements  on Form S-3  (Nos.
333-89041 and 333-91959), in  the Registration Statement on  Form S-4 (No.  333-
77991) as amended by Post-Effective Amendment No. 1 on Form S-8 (No.  333-77991-
01) and in the Registration Statements  on Form S-8 (Nos. 333-21853,  333-18743,
333-21851, 33-57769, 33-45440, 33-11255, 33-26580, 33-26627, 33-28974, 33-51385,
33-58937, 2-87322, 333-77817, and 333-82911).

Yours very truly,



/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Hartford, Connecticut