SEC Comment Letter for BRINKS CO (BCO) (CIK 0000078890) (BCO) — Sep 13, 2011
BRINKS CO (BCO) (CIK 0000078890)
Date: Sept. 13, 2011 · CIK: 0000078890 · Accession: 0000000000-11-054647
AI Filing Summary & Sentiment
File numbers found in text: 001-09148
Show Raw Text
September 13, 2011 Via E-mail Joseph W. Dziedzic Vice President and Chief Financial Officer The Brink’s Company 1801 Bayberry Court Richmond, Virginia 23226 Re: The Brink’s Company Form 10-K for the Fiscal Year Ended December 31, 2010 Filed February 28, 2011 File No. 001-09148 Dear Mr. Dziedzic: We have completed our review of your f iling. We remind you that our comments or changes to disclosure in res ponse to our comments do not for eclose the Commission from taking any action with respect to the company or th e filing and the company may not assert staff comments as a defense in any proceeding ini tiated by the Commission or any person under the federal securities laws of the United States. We urge all pers ons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ David R. Humphrey David R. Humphrey Accounting Branch Chief