Exhibit 15



July 29, 1999


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

Ladies and Gentlemen:

We are aware that United Technologies Corporation has included our report dated
July  20, 1999 (issued  pursuant to the  provisions of  Statement  on  Auditing
Standards No. 71)  in  the  Prospectus  constituting  part of its  Registration
Statements  on   Form S-3  (Nos. 333-26331,  33-46916  and 333-74195), in   the
Registration Statement  on  Form S-4 (No. 333-77991)  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, 333-77991 and 333-82911).  We are also aware of our responsibilities
under the Securities Act of 1933.

Yours very truly,


/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers  LLP