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SEC Company Response from ABM INDUSTRIES (ABM) — May 24, 2010

ABM INDUSTRIES INC /DE/ (ABM) (CIK 0000771497)
Date: May 24, 2010 · CIK: 0000771497 · Accession: 0000950123-10-052469

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Document Type
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SEC Posture
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Reasoning

File numbers found in text: 001-08929

Referenced dates: May 11, 2010

Date
May 24, 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

May 24, 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

Form 10-K for the year ended October 31, 2009

Filed December 22, 2009

Schedule 14A

Filed February 1, 2010

File No. 001-08929

Ladies and Gentlemen:

In connection with the staff’s letter dated May 11, 2010 relating to the above-captioned filings, this will confirm my voicemail message left on Friday, May 21, 2010 with Ms. Jaime John of the Division of Corporate Finance that ABM Industries will respond to staff comments set forth in such letter on or before June 25, 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
1
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

May 24, 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

Form 10-K for the year ended October 31, 2009

Filed December 22, 2009

Schedule 14A

Filed February 1, 2010

File No. 001-08929

Ladies and Gentlemen:

In connection with the staff’s letter dated May 11, 2010 relating to the above-captioned filings,
this will confirm my voicemail message left on Friday, May 21,
2010 with Ms. Jaime John of the Division of Corporate Finance that ABM Industries will respond to staff comments set forth in such letter on or before June
25, 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