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SEC Company Response from ABM INDUSTRIES (ABM) — Dec 16, 2009

ABM INDUSTRIES INC /DE/ (ABM) (CIK 0000771497)
Date: Dec. 16, 2009 · CIK: 0000771497 · Accession: 0000950123-09-071161

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Document Type
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SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 001-08929

Referenced dates: December 3, 2009

Date
December 16, 2009
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

December 16, 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 December 3, 2009, relating to the above-captioned Form 10-K, this will confirm my conversation today with Ms. Jaime John of the Division of Corporate Finance that we have agreed that ABM Industries will advise the staff by December 31, 2009 as to our expected timing for responding to the staff comments set forth in such letter.

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

December 16, 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 December 3, 2009, relating to the above-captioned Form
10-K, this will confirm my conversation today with Ms. Jaime John of the Division of Corporate
Finance that we have agreed that ABM Industries will advise the staff by December 31, 2009 as to
our expected timing for responding to the staff comments set forth in such letter.

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