SEC Comment Letter for ABM INDUSTRIES (ABM) — Oct 22, 2010

ABM INDUSTRIES INC /DE/ (ABM) (CIK 0000771497)
Date: Oct. 22, 2010 · CIK: 0000771497 · Accession: 0000000000-10-062668

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File numbers found in text: 001-08929

Date

October 22, 2010

Author

Cicely LaMothe

Form

UPLOAD

Company

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

Letter

October 22, 2010 Mr. James Lusk Chief Financial Officer ABM Industries Incorporated 551 Fifth Avenue, Suite 300 New York, New York 10176

Re: ABM Industries Incorporated Form 10-K for the year ended October 31, 2008 Filed December 22, 2008 Form 10-K for the year ended October 31, 2009 Filed December 22, 2009 File No. 001-08929

Dear Mr. James Lusk:

We have completed our review of your Form 10-K and related filings and have no further comments at this time on the specific issues raised. Sincerely,

Cicely LaMothe Accounting Branch Chief

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October 22, 2010
 Mr. James Lusk Chief Financial Officer ABM Industries Incorporated 551 Fifth Avenue, Suite 300 New York, New York 10176

Re: ABM Industries Incorporated
Form 10-K for the year ended October 31, 2008 Filed December 22, 2008   Form 10-K for the year ended October 31, 2009 Filed December 22, 2009               File No. 001-08929

Dear Mr. James Lusk:

We have completed our review of your Form 10-K and related filings and have no further
comments at this time on the specific issues raised.
Sincerely,

Cicely LaMothe
Accounting Branch Chief

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