United States securities and exchange commission logo

                 November 4, 2020

       David Gitlin
       Chief Executive Officer
       Carrier Global Corp
       13995 Pasteur Boulevard
       Palm Beach Gardens, Florida 33418

                                                        Re: Carrier Global Corp
Statement on Form S-4
                                                            Filed November 2,
                                                            File No. 333-249789

       Dear Mr. Gitlin:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

             Please contact Matthew Crispino, Staff Attorney, at (202) 551-3456
or Jan Woo, Legal
       Branch Chief, at (202) 551-3453 with any questions.


                 Division of Corporation Finance

                 Office of Technology
       cc:                                              Kathryn Gettles-Atwa