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SEC Company Response from BRINKS CO (BCO) (CIK 0000078890) (BCO) — Nov 20, 2007

BRINKS CO (BCO) (CIK 0000078890)
Date: Nov. 20, 2007 · CIK: 0000078890 · Accession: 0001193125-07-251273

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File numbers found in text: 001-09148

Referenced dates: September 26, 2007

Date
November 20, 2007
Author
THE BRINK’S COMPANY
Form
CORRESP
Company
BRINKS CO (BCO) (CIK 0000078890)

Letter

Securities and Exchange Commission Attention: Division of Corporation Finance The Brink’s Company Definitive 14A Filed March 23, 2007 File No. 001-09148

Dear Mr. Morris:

In connection with the The Brink’s Company’s (the “Company”) response to the comments of the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) contained in its letter, dated September 26, 2007, to Mr. Michael T. Dan, the Company’s Chairman and Chief Executive Officer, with respect to the above-referenced filing, the Company acknowledges the following:

•

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

•

Staff comments or changes to disclosure in response to 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 person under the federal securities laws of the United States.

Very truly yours,
THE BRINK’S COMPANY

Show Raw Text
CORRESP
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filename1.htm

Correspondence Letter

 THE BRINK’S COMPANY

 1801 Bayberry Court

 P.O. Box 18100

 Richmond, Virginia 23226

 November 20, 2007

 VIA ELECTRONIC TRANSMISSION (EDGAR)

 Securities
and Exchange Commission

 100 F Street, N.E.

 Washington, D.C.
20549-3561

Attention:

Mr. Daniel Morris

Attorney-Advisor

Division of Corporation Finance

 The Brink’s Company

 Definitive 14A

 Filed March 23, 2007

 File No. 001-09148

 Dear Mr. Morris:

 In connection with the The Brink’s Company’s (the “Company”) response to the comments of the staff (the
“Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) contained in its letter, dated September 26, 2007, to Mr. Michael T. Dan, the Company’s Chairman and
Chief Executive Officer, with respect to the above-referenced filing, the Company acknowledges the following:

•

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

•

 Staff comments or changes to disclosure in response to 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 person under the federal securities laws of the United
States.

Very truly yours,

THE BRINK’S COMPANY

By:

 /s/ Austin F. Reed

Austin F. Reed

Vice President, General Counsel & Secretary