TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 21, 2022 Rahul Ghai Chief Financial Officer Otis Worldwide Corp One Carrier Place Farmington, Connecticut 06032 Re: Otis Worldwide Corp Form 10-K for the Fiscal Year Ended December 31, 2021 Filed February 4, 2022 Form 10-Q for the Quarterly Period Ended March 31, 2022 Filed April 27, 2022 File No. 001-39221 Dear Mr. Ghai: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Manufacturing