May 15, 2025

Robert Mailloux
Vice President and Controller
Honeywell International Inc.
855 South Mint Street
Charlotte, North Carolina 28202

       Re: Honeywell International Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2024
           Filed February 14, 2025
           File No. 001-08974
Dear Robert Mailloux:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2024
Critical Accounting Estimates
Sales Recognition on Long-Term Contracts, page 42

1.     We note that for certain long-term contracts, you recognize revenue
based on an over-
       time recognition model using the cost-to-cost input method, and judgment
is required
       when estimating total revenue and cost at completion on the over-time
arrangements,
       as well as whether a loss is expected to be incurred on the contract.
Please address the
       following items:

             Tell us whether you have recognized material favorable or
unfavorable changes in
           estimates with respect to these contracts and provide us the gross
amounts of
           favorable and unfavorable changes recognized during each period
presented as
           part of your response.

             Tell us the amount of contract losses recognized during each
period presented and
 May 15, 2025
Page 2

           the status of material loss contracts.

             Revise your disclosures in future filings to quantify and discuss,
if material, the
           gross impacts of changes in contract estimates, including contract
losses, during
           each period presented pursuant to Item 303(b)(3) of Regulation S-K.
Financial Statements and Supplementary Data
Note 22. Segment Financial Data, page 110

2.     We refer to the realignment, during the first quarter of 2024, of
certain of your
       business units into two new reportable business segments, Industrial
Automation and
       Energy and Sustainability Solutions, and have the following comments:

             In regard to the Industrial Automation reportable segment, please
tell us in
           sufficient detail how you determined that the respective operating
segments met
           the aggregation criteria upon the addition of the Process Solutions
business unit.
           Refer to ASC 280-10-50-11.

             Please tell us whether the change in reportable segments impacted
your existing
           reporting units prior to the realignment. If so, please tell us
whether you
           performed an interim goodwill impairment test related to the
existing reporting
           units before the change. Refer to ASC 350-20-35-3C(f) and ASC
350-20-35-45.

        In closing, 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 Dale Welcome at 202-551-3865 or Kevin Stertzel at
202-551-3723
with any questions.



                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of
Manufacturing