Exhibit

We are aware that our report dated October 27, 2016 on our review of interim financial information of Raytheon Company and its subsidiaries (the "Company") for the three-month and nine-month periods ended October 2, 2016 and September 27, 2015 and included in the Company’s Quarterly Report on Form 10-Q for the quarter ended October 2, 2016 is incorporated by reference in its Registration Statements on Form S-3 (File Nos. 333-211878; 333-71974; 333-58474; 333-82529; and 333-44321) and Form S-8 (File Nos. 333-124690; 333-56117; 333-52536; 333-64168; 333-45629; and 333-168415).