United States securities and exchange commission logo December 5, 2023 Michael Larson Chief Financial Officer Illinois Tool Works, Inc. 155 Harlem Avenue Glenview, IL 60025 Re: Illinois Tool Works, Inc. Form 10-K For the Year Ended December 31, 2022 Filed on February 10, 2023 File No. 001-04797 Dear Michael Larson: We issued comments to you on the above captioned filing on November 7, 2023. As of the date of this letter, these comments remain outstanding and unresolved. We expect you to provide a complete, substantive response to these comments by December 19, 2023. If you do not respond, we will, consistent with our obligations under the federal securities laws, decide how we will seek to resolve material outstanding comments and complete our review of your filing and your disclosure. Among other things, we may decide to release publicly, through the agency's EDGAR system, all correspondence, including this letter, relating to the review of your filings, consistent with the staff's decision to publicly release comment and response letters relating to disclosure filings it has reviewed. Please contact Joseph Kempf at 202-551-3352 or Robert Littlepage at 202-551-3361 with any questions. Sincerely, Division of Corporation Finance Office of Technology