Exhibit 15


October 27, 1999



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

Ladies and Gentlemen:

We are aware that United Technologies Corporation has included our report  dated
October 19, 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. 333-89041,  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