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SEC Company Response from ABM INDUSTRIES (ABM) — Nov 12, 2009

ABM INDUSTRIES INC /DE/ (ABM) (CIK 0000771497)
Date: Nov. 12, 2009 · CIK: 0000771497 · Accession: 0000950123-09-061908

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 001-08929

Referenced dates: October 30, 2009

Date
October 31, 2008
Author
/s/ Joe Yospe
Form
CORRESP
Company
ABM INDUSTRIES INC /DE/ (ABM) (CIK 0000771497)

Letter

Correspondence

551 Fifth Avenue • Suite 300

New York, NY 10176

Telephone: 212-297-9852

Facsimile: 800-689-7064

Joseph Yospe

SVP- Corporate Controller and

Chief Accounting Officer

November 12 , 2009

VIA EDGAR

Division of Corporation Finance

Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

Attention: Jessica Barberich, Assistant Chief Accountant

Re: ABM Industries Incorporated

Form 10-K as of October 31, 2008

Filed on December 22, 2008

File No. 001-08929

Ladies and Gentlemen:

In connection with the staff’s letter dated October 30, 2009, relating to the above-captioned Form 10-K, this will confirm my conversation with Jaime John of the Division of Corporation Finance that the date for responding to staff comments set forth in such letter is extended to November 20, 2009.

Please contact the undersigned at (212) 297- 9852 with any questions concerning the foregoing. The undersigned’s facsimile number is (800) 689- 7064.

Very truly yours,
/s/ Joe Yospe

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CORRESP
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Correspondence

    551 Fifth Avenue • Suite 300

New York, NY 10176

Telephone: 212-297-9852

Facsimile: 800-689-7064

Joseph Yospe

SVP- Corporate Controller and

Chief Accounting Officer

November 12 , 2009

VIA EDGAR

Division of Corporation Finance

Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

Attention: Jessica Barberich, Assistant Chief Accountant

    Re:
    ABM Industries Incorporated

    Form 10-K as of October 31, 2008

    Filed on December 22, 2008

    File No. 001-08929

Ladies and Gentlemen:

In connection with the staff’s letter dated October 30, 2009, relating to the above-captioned Form 10-K, this will
confirm my conversation with Jaime John of the Division of Corporation Finance that the date for responding to staff
comments set forth in such letter is extended to November 20, 2009.

Please contact the undersigned at (212) 297- 9852 with any questions concerning the foregoing. The undersigned’s
facsimile number is (800) 689- 7064.

Very truly yours,

/s/ Joe Yospe

Joe Yospe

SVP- Corporate Controller and

Chief Accounting Officer