Subject: File No. DF Title IX - Executive Compensation
From: Vaughn M Klopfenstein
Affiliation: Assistant General Counsel Assistant Secretary, Rockwell Collins

September 30, 2010

Please accelerate the rulemaking schedule on the shareholding voting matters related to Section 951 of the Dodd-Frank Act.

We have a September 30 year end. The drafting of our proxy statement is commencing now. Our normal timeline has the proxy statement materials virtually complete by the end of October, in advance of mid-November review and approval by our Board. We will be distributing final proxy materials in December for our early February annual meeting.

Accordingly, please finalize and publish proposed rules on these matters as soon as possible.

Respectfully submitted,

Vaughn Klopfenstein