SecProbe.io

June 17, 2015

Joseph W. Dziedzi c
Chief Financial Officer
The Brink’s Company
P.O. Box 18100
1801 Bayberry Court
Richmond, VA  23226 -8100

Re: The Brink’s Company
 Form 10-K for  Fiscal Year Ended December 31, 2014
Filed March 5, 2015
File No. 001-09148

Dear Mr. Dziedzi c:

We have reviewed your filing an d have the following comments.  In our comments, we
may ask you to provide us with information so we may better understand your disclosure.

Please respond to these comments  within ten busine ss days by providing the requested
information or advis e us as soon as possible when you will respond.  If you do not believe our
comments apply to your facts and circumstances, please tell us why in your response.

After reviewing the information you provide in response to these  comments, we may
have  additional comments.

Form 10 -K for Fiscal Year Ended December 31, 2014

Item 6. Selected Financial Data, page 19

1. We note your prese ntation of operating profit, income from continuing operations, and
diluted EPS – continuing operations within the non -GAAP basis portion of your selected
financial data.  Please revise the titles of non -GAAP financial measures here and
throughout the fili ng to reflect their adjusted nature to ensure that they are not confused
with GAAP financial measures with the same or similar titles.  Please refer to Item
10(e)(ii)(E) of Regulation S -K.

Note 1:  Summary of Significant Accounting Principles, page 69

2. We note per page 3 in your Business section that you incur costs when preparing to serve
a new customer or to transition away from an existing customer.  Please tell us the nature
of these costs, the amount of costs incurred during the year ended December 31 , 2014,

Joseph W. Dziedzi c
 The Brink’s Company
 June 17, 2015
 Page 2

 and how you account for such costs.  If material, please provide your policy for the
treatment of these costs.

We urge all persons who are responsible for the accuracy and adequacy of the disclosure
in the filing to be certain that the filing in cludes the information the Securities Exchange Act of
1934 and all applicable Exchange Act rules require.   Since the company and its management are
in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy
and ade quacy of the disclosures they have made.

 In responding to our comments, please provide  a written statement from the company
acknowledging that:

 the company is responsible for the adequacy and accuracy of the disclosure in the filing;

 staff comments or changes to disclosure in response to staff comments do not foreclose
the Commission from taking any action with respect to the filing; and

 the company may not assert staff comments as a defense in any proceeding initiated by
the Commission or any perso n under the federal securities laws of the United States.

You may contact Theresa Messinese at 202-551-3307  if you have questions regarding
comments on the financial statements and related matters.  You may also contact me at 202-551-
3380.

Sincerely,

 /s/ Lyn Shenk

 Lyn Shenk
Branch Chief