UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934

Date of Report (Date of Earliest Event Reported): November 9, 2007

(Exact name of registrant as specified in its charter)

Delaware		1-3863		34-0276860
(State or other jurisdiction of incorporation)		(Commission File Number)		(I.R.S. Employer Identification No.)

1025 West NASA Blvd., Melbourne, Florida		32919
(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code: (321) 727-9100

No change

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o		Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o		Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o		Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o		Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

 

Harris Corporation (the “Company”) is filing this Current Report on Form 8-K to update its historical business segment information contained in the Company’s Annual Report on Form 10-K for the fiscal year ended June 29, 2007 (“Fiscal 2007 Form 10-K”), to reflect a change in organizational structure and segment reporting effective for fiscal year 2008.

As previously disclosed, effective for fiscal 2008 (which began June 30, 2007), the Company changed its segment reporting for its government businesses to reflect the way the Company now manages those businesses. For fiscal 2008, the Company’s Defense Programs area, which was part of the Government Communications Systems segment for fiscal 2007, has been combined with the Company’s RF Communications business, to form the Defense Communications and Electronics segment. The Government Communications Systems segment will continue to include the National Intelligence Programs, Civil Programs and Information Technology Services Programs areas. The Broadcast Communications and Harris Stratex Networks segments have not been changed. The Company now operates in, and will report financial information for, the following four business segments: (1) Defense Communications and Electronics, (2) Government Communications Systems, (3) Broadcast Communications, and (4) Harris Stratex Networks.

In Exhibit 99 filed with this Current Report on Form 8-K and incorporated herein by reference, the Company has updated the following Items that were contained in the Fiscal 2007 Form 10-K to reflect the change in segment reporting: “Item 1. Business,” “Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operation” and “Item 8. Financial Statements and Supplementary Data.” The historical financial information in “Item 8. Financial Statements and Supplementary Data” has been updated from its previous presentation solely to reflect the Company’s new operating segment structure in “Note 1: Significant Accounting Policies,” “Note 8: Goodwill,” “Note 19: Derivative Instruments and Hedging Activity” and “Note 23: Business Segments.” There is no impact on the Company’s previously reported consolidated statements of income, balance sheets, statements of cash flows or statements of comprehensive income and shareholders’ equity, and the previously reported consolidated financial statements have not been updated to reflect any financial results or other changes subsequent to fiscal 2007 (which ended June 29, 2007). All other information in the Fiscal 2007 Form 10-K remains unchanged and has not been otherwise updated for events or development that occurred subsequent to the filing of the Fiscal 2007 Form 10-K with the Securities and Exchange Commission. For developments since the filing of the Fiscal 2007 Form 10-K, refer to the Company’s Quarterly Report on Form 10-Q for the period ending September 28, 2007, which Quarterly Report on Form 10-Q also reflects the Company’s current reportable operating segments.

By filing this Current Report on Form 8-K, the Company will be able to incorporate the updated information by reference into filings with the Securities and Exchange Commission, including registration statements filed under the Securities Act of 1933, as amended. The information in this Current Report on Form 8-K, including Exhibit 99, should be read in conjunction with the Fiscal 2007 Form 10-K, which was filed with the Securities and Exchange Commission on August 27, 2007.

(d) Exhibits.

The following exhibits are filed herewith:

23		Consent of Ernst & Young LLP.
99		Updates to Annual Report on Form 10-K For the Fiscal Year Ended June 29, 2007:      Part I. Item 1. Business      Part II. Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operation      Part II. Item 8. Financial Statements and Supplementary Data

SIGNATURES

     Pursuant to the requirements of the Exchange Act, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

EXHIBIT INDEX

Exhibit No.				Description
	23			Consent of Ernst & Young LLP.
	99			Updates to Annual Report on Form 10-K For the Fiscal Year Ended June 29, 2007:
				Part I. Item 1. Business
				Part II. Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operation
				Part II. Item 8. Financial Statements and Supplementary Data