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SEC Company Response from ABM INDUSTRIES (ABM) — Mar 3, 2010

ABM INDUSTRIES INC /DE/ (ABM) (CIK 0000771497)
Date: March 3, 2010 · CIK: 0000771497 · Accession: 0000950123-10-020666

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Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 001-08929

Referenced dates: February 23, 2010

Date
March 3, 2010
Author
/s/ Dean Chin
Form
CORRESP
Company
ABM INDUSTRIES INC /DE/ (ABM) (CIK 0000771497)

Letter

Correspondence

551 Fifth Avenue • Suite 300

New York, NY 10176

Telephone: 212-297-9708

Facsimile: 866-406-3683

Dean Chin

Vice President and Assistant

Controller

March 3, 2010

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 February 23, 2010 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 respond to staff comments set forth in such letter, and provide the additional information requested during our teleconference on February 17, 2010, by March 15, 2010.

Please contact the undersigned at (212) 297- 9708 with any questions concerning the foregoing. The undersigned’s facsimile number is 866-406-3683.

Very truly yours,
/s/ Dean Chin

Show Raw Text
CORRESP
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filename1.htm

Correspondence

    551 Fifth Avenue • Suite 300

New York, NY 10176

Telephone: 212-297-9708

Facsimile: 866-406-3683

Dean Chin

Vice President and Assistant

Controller

March 3, 2010

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 February 23, 2010 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 respond to staff comments set forth in such letter, and provide the additional information requested
during our teleconference on February 17, 2010, by March 15, 2010.

Please contact the undersigned at (212) 297- 9708 with any questions concerning the foregoing. The undersigned’s
facsimile number is 866-406-3683.

Very truly yours,

/s/ Dean Chin

Dean Chin

Vice President and Assistant Controller