Attached files

file filename
EXCEL - IDEA: XBRL DOCUMENT - HONEYWELL INTERNATIONAL INCFinancial_Report.xls
10-Q - HONEYWELL INTERNATIONAL INCc61121_10q.htm
EX-12 - HONEYWELL INTERNATIONAL INCc61121_ex12.htm
EX-31.2 - HONEYWELL INTERNATIONAL INCc61121_ex31-2.htm
EX-32.2 - HONEYWELL INTERNATIONAL INCc61121_ex32-2.htm
EX-10.2 - HONEYWELL INTERNATIONAL INCc61121_ex10-2.htm
EX-10.1 - HONEYWELL INTERNATIONAL INCc61121_ex10-1.htm
EX-31.1 - HONEYWELL INTERNATIONAL INCc61121_ex31-1.htm
EX-32.1 - HONEYWELL INTERNATIONAL INCc61121_ex32-1.htm

EXHIBIT 15

April 23, 2010

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Commissioners:

We are aware that our report dated April 22, 2010 on our review of interim financial information of Honeywell International Inc. (the “Company”) for the three month periods ended March 31, 2010 and 2009 and included in the Company’s quarterly report on Form 10-Q for the quarter ended March 31, 2010 is incorporated by reference in its Registration Statements on Form S-3 (No. 033-55425, 333-22355, 333-101455 and 333-165036), Form S-8 (No. 033-51455, 033-58347, 333-57515, 333-57517, 333-57519, 333-83511, 333-49280, 333-57868, 333-105065, 333-108461, 333-136083, 333-136086, 333-146932 and 333-148995) and on Form S-4 (No. 333-82049).

Very truly yours,

/s/ PricewaterhouseCoopers LLP