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SEC Company Response from URS — Nov 21, 2005

URS CORP /NEW/ (CIK 0000102379)
Date: Nov. 21, 2005 · CIK: 0000102379 · Accession: 0000950149-05-000697

AI Filing Summary & Sentiment

File numbers found in text: 333-129266

Referenced dates: November 15, 2005

Date
November 21, 2005
Author
/s/ Samuel M. Livermore
Form
CORRESP
Company
URS CORP /NEW/ (CIK 0000102379)

Letter

Via EDGAR and Federal Express Division of Corporation Finance Mail Stop 7010 Washington, DC 20549-7010 Re: URS Corporation

Dear Ms. Long:

On behalf of our client, URS Corporation (“URS”), we are transmitting to you this letter in response to a comment received from the staff of the Securities and Exchange Commission (the “Commission”), by letter dated November 15, 2005, with respect to the Registration Statement on Form S-3, File No. 333-129266, filed with the Commission on October 27, 2005. Comment No. 14 requested the following:

Please have counsel confirm to us that it concurs with our understanding that its reference to the “Delaware General Corporation Law” includes the statutory provisions and all applicable provisions of the Delaware Constitution and any reported judicial decisions interpreting these laws. Please have counsel file this confirmation as correspondence on EDGAR.

We hereby confirm that the reference in our legality opinion to the Delaware General Corporation Law is meant to encompass relevant portions of the Delaware Constitution and published judicial proceedings of Delaware courts.

Please do not hesitate to call me at (415) 693-2113 if you have any questions or would like any additional information regarding this matter.

Sincerely,
/s/ Samuel M. Livermore

Show Raw Text
CORRESP
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filename1.htm

corresp

    ATTORNEYS AT LAW

    Broomfield, CO

    720 566-4000

    Palo Alto, CA

    101 California Street

    650 843-5000

    5th Floor

    San Francisco, CA

    Reston, VA

    94111-5800

Main 415 693-2000

Fax   415 693-2222

    703 456-8000

San Diego, CA

858 550-6000

    November 21, 2005

    www.cooley.com

    Washington, DC

202 842-7800

    SAMUEL M. LIVERMORE

          Via EDGAR and Federal Express

    (415) 693-2113

    slivermore@cooley.com

Pamela A. Long

Assistant Director

U.S. Securities and Exchange Commission

Division of Corporation Finance

Mail Stop 7010

Washington, DC 20549-7010

Re:    URS Corporation

Dear Ms. Long:

On behalf of our client, URS Corporation (“URS”), we are transmitting to you this letter in
response to a comment received from the staff of the Securities and Exchange Commission (the
“Commission”), by letter dated November 15, 2005, with respect to the Registration Statement on
Form S-3, File No. 333-129266, filed with the Commission on October 27, 2005. Comment No. 14
requested the following:

Please have counsel confirm to us that it concurs with our
understanding that its reference to the “Delaware General Corporation Law”
includes the statutory provisions and all applicable provisions of the
Delaware Constitution and any reported judicial decisions interpreting these
laws. Please have counsel file this confirmation as correspondence on
EDGAR.

We hereby confirm that the reference in our legality opinion to the Delaware General Corporation
Law is meant to encompass relevant portions of the Delaware Constitution and published judicial
proceedings of Delaware courts.

Please do not hesitate to call me at (415) 693-2113 if you have any questions or would like any
additional information regarding this matter.

Sincerely,

/s/ Samuel M. Livermore

Samuel M. Livermore

973204 v1/SF