SEC Comment Letter for AECOM (ACM) — Jun 2, 2011
AECOM
Date: June 2, 2011 · CIK: 0000868857 · Accession: 0000000000-11-034035
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Letter
UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631
DIVISION OF CORPORATION FINANCE
May 9, 2011
via U.S. mail and facsimile
John M. Dionisio, Chief Executive Officer AECOM Technology Corporation 555 South Flower Street, Suite 3700 Los Angeles, California 90071 RE: AECOM Technology Corporation Form 10-K for the Fiscal Ye ar Ended September 30, 2010 Filed November 22, 2010 File No. 0-52423 Dear Mr. Dionisio:
We have completed our review of your Form 10-K for the Fiscal Year Ended September 30, 2010. We remind you that our co mments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in th e filing to be certain that the filing include the information the Securities Exchange Ac t of 1934 and all applic able rules require.
Sincerely,
T e r e n c e O ’ B r i e n A c c o u n t i n g B r a n c h C h i e f
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631
DIVISION OF
CORPORATION FINANCE
May 9, 2011
via U.S. mail and facsimile
John M. Dionisio, Chief Executive Officer AECOM Technology Corporation 555 South Flower Street, Suite 3700 Los Angeles, California 90071
RE: AECOM Technology Corporation
Form 10-K for the Fiscal Ye ar Ended September 30, 2010
Filed November 22, 2010
File No. 0-52423
Dear Mr. Dionisio:
We have completed our review of your Form 10-K for the Fiscal Year Ended
September 30, 2010. We remind you that our co mments or changes to disclosure in
response to our comments do not foreclose the Commission from taking any action with
respect to the company or the filing and the company may not assert staff comments as a
defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in th e filing to be certain that the filing include
the information the Securities Exchange Ac t of 1934 and all applic able rules require.
Sincerely,
T e r e n c e O ’ B r i e n A c c o u n t i n g B r a n c h C h i e f