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                    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