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SEC Company Response from ABM INDUSTRIES (ABM) — Dec 29, 2009

ABM INDUSTRIES INC /DE/ (ABM) (CIK 0000771497)
Date: Dec. 29, 2009 · CIK: 0000771497 · Accession: 0000950123-09-073825

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File numbers found in text: 001-08929

Referenced dates: December 16, 2009

Date
December 29, 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 29, 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:

Pursuant to our letter dated December 16, 2009, relating to the above-captioned Form 10-K, this letter will advise you that we will submit our response to staff comments set forth in the staff’s letter of December 3, 2009 no later than January 19, 2010.

Very truly yours,
/s/ Joe Yospe

Show Raw Text
CORRESP
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filename1.htm

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 29, 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:

Pursuant to our letter dated December 16, 2009, relating to the above-captioned Form 10-K, this
letter will advise you that we will submit our response to staff comments set forth in the staff’s
letter of December 3, 2009 no later than January 19, 2010.

Very truly yours,

/s/ Joe Yospe

Joe Yospe

SVP- Corporate Controller and

Chief Accounting Officer