SecProbe.io

Mail Stop 3561
August 24 , 2017

Ronald J. Domanico
Executive Vice President and Chief Financial Officer
The Brink’s Company
1801 Bayberry Court
Richmond VA 23226

Re: The Brink’s Company
 Form 10-K for Fiscal Year Ended December 31, 2016
Filed February 24, 2017
File No. 001 -09148
 Response Dated August  14, 2017

Dear Mr. Domanico :

We have reviewed your August  14, 2017  response to our comment letter  and have the
following comment .  Our comment ask s you to provide us with information so we may better
understand your disclosure.

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

After reviewing your response to this comment , we may have  additional comments.
Unless we note otherwise, our re ferences to prior comments are to comments in our August 4 ,
2017  letter.

Note 1: Summary of Significan t Accounting Principles

Principles of Consolidation , page 69

1. We note your response to our prior comment two.  You state that you do not bel ieve that the
Venezuelan government has enacted other government sponsored regulations that effect your
ability to control your Venezuelan operations.  Further, you state that to the extent you have
needed resources, you have been able to obtain them witho ut monetary or operational
restrictions.  However, this appears contradictory to the disclosures made in your filing,
which we referenced in our prior comment two.  Specifically, you disclosed the following in
your filing:

Ronald J. Domanico
The Brink’s Company
August 24 , 2017
Page 2

  Management’s inability to alloca te, generate, or redeploy resources in -country or globally
with respect to your Venezuela operations;
 Continued inability to repatriate cash to redeploy to other operations or dividend to
shareholders;
 Highly inflationary environment;
 Fixed exchange rat e policy;
 Continued currency devaluations; and
 Difficulty raising prices and controlling costs.

Please specifically address each of the disclosures we cited in our prior comment.

You may contact Patrick Kuhn  at (202) 551 -3308  or me at (202) 551 -3380  with any
questions .

Sincerely,

 /s/ Lyn Shenk

Lyn Shenk
Branch Chief
Office of Transportation and Leisure