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SEC Company Response from ABM INDUSTRIES (ABM) — Aug 25, 2010

ABM INDUSTRIES INC /DE/ (ABM) (CIK 0000771497)
Date: Aug. 25, 2010 · CIK: 0000771497 · Accession: 0000950123-10-080925

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File numbers found in text: 001-08929

Referenced dates: August 19, 2010

Date
August 25, 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

Senior Vice President and Controller

August 25, 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 December 22, 2008

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

Filed December 22, 2009

Definitive Proxy Statement on Schedule 14A

Filed February 1, 2010

File No. 001-08929

Ladies and Gentlemen:

In connection with the staff’s letter dated August 19, 2010 relating to the above-captioned filings, this will confirm my understanding with Ms. Jaime John of the Division of Corporation Finance that we have agreed that ABM Industries will respond to staff comments set forth in such letter on or before September 17, 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

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CORRESP
1
filename1.htm

Correspondence

    551 Fifth Avenue · Suite 300

New York, NY 10176

Telephone: 212-297-9708

Facsimile: 866-406-3683

Dean Chin

Senior Vice President and Controller

August 25, 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 December 22, 2008

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

    Filed December 22, 2009

    Definitive Proxy Statement on Schedule 14A

    Filed February 1, 2010

    File No. 001-08929

Ladies and Gentlemen:

In connection with the staff’s letter dated August 19, 2010 relating to the above-captioned
filings, this will confirm my understanding with Ms. Jaime John
of the Division of Corporation
Finance that we have agreed that ABM Industries will respond to staff comments set forth in such
letter on or before September 17, 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

Senior Vice President and Controller