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Gary R. Chadick
Senior Vice President
General Counsel & Secretary
Office of the General Counsel

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400 Collins Road NE
Cedar Rapids, IA 52498
319.295.3602 Fax 319.295.3599
grchadic@rockwellcollins.com

 
EXHIBIT 10-s-2
 

December 19, 2007

Mr. Donald R. Beall
5 San Joaquin Plaza, Suite 320
Newport Beach, CA 92660-5956
Dear Don:

At the time of the spin off from Rockwell International Corporation
(“Rockwell”), Rockwell Collins, Inc. (“Rockwell Collins”) assumed Rockwell’s
commitment to provide you certain office, secretarial and telecommunications
support as a retired Chief Executive Officer of Rockwell. These arrangements
were set forth in the commitment letter between you and Rockwell dated September
5, 2000 and were confirmed in the letter agreement between you and Rockwell
Collins dated October 13, 2003 for the period from December 1, 2003 through
March 1, 2008.

This letter confirms Rockwell Collins’ commitment to provide you with a monthly
allowance for the period from March 1, 2008 through February 28, 2013 (the
“stated period”) of $22,282 to cover your office, secretarial and
telecommunications expenses. As a yearly merit adjustment, we will increase your
monthly allowance related to your administrative assistant services by 4 percent
of the then current allowance for those services, which for the first year shall
be set at $8,970 per month. This letter also confirms that Rockwell Collins will
no longer carry one administrative person on our payroll to support your office
activities. In addition, you confirm that the monthly allowance stated above is
based upon your best estimates of the cost of acquiring these services and you
agree that on an annual basis you will review your actual expenses for the year
for all expenses other than the administrative assistant services and should
your actual expenses be greater than 10% less than the annualized allowance
provided by Rockwell Collins, you will notify us and accept a reduced monthly
allowance for the remainder of the stated period that is commensurate with your
actual expenses.

Please confirm your agreement with this letter by signing and returning to me a
copy of this letter agreement.

Sincerely,

       
/s/ Gary R. Chadick
   

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Gary R. Chadick
   

cc: 
C. M. Jones  
P. E. Allen

 
ACCEPTED:

        /s/ Donald R. Beall    

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Donald R. Beall
   

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