SEC Comment Letter for ABM INDUSTRIES (ABM) — Mar 27, 2008

ABM INDUSTRIES INC /DE/ (ABM) (CIK 0000771497)
Date: March 27, 2008 · CIK: 0000771497 · Accession: 0000000000-08-016053

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File numbers found in text: 001-08929

Date

March 27, 2008

Author

Linda Van Doorn

Form

UPLOAD

Company

ABM INDUSTRIES INC /DE/ (ABM) (CIK 0000771497)

Letter

Mail Stop 4561 March 27, 2008 VIA USMAIL and FAX (212) 297 - 0375 Mr. James S. Lusk Executive Vice President and Chief Financial Officer ABM Industries Incorporated 551 Fifth Avenue, Suite 300 New York, New York 10176 Re: ABM Industries Incorporated Form 10-K as of October 31, 2007 Filed on December 21, 2007 File No. 001-08929

Dear Mr. James S. Lusk: We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

S i n c e r e l y ,

Linda Van Doorn Senior Assistant Chief Accountant

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Mail Stop 4561

March 27, 2008

 VIA USMAIL and FAX (212) 297 - 0375   Mr. James S. Lusk Executive Vice President and Chief Financial Officer ABM Industries Incorporated 551 Fifth Avenue, Suite 300 New York, New York 10176
Re: ABM Industries Incorporated
  Form 10-K as of October 31, 2007
Filed on December 21, 2007
File No. 001-08929

Dear Mr. James S. Lusk:
We have completed our review of your Form 10-K and related filings and do not, at this
time, have any further comments.

        S i n c e r e l y ,

Linda Van Doorn Senior Assistant Chief Accountant

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