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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
