Exhibit 15


April 30, 2001



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

Ladies and Gentlemen:

We are aware  that our  report dated April  19, 2001  on our  review of  interim
financial information  of United  Technologies Corporation  as  of and  for  the
period ended March 31, 2001 and  included in the Corporation'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. 333-51830  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