SEC Comment Letter for AECOM (ACM) — Mar 30, 2012
AECOM
Date: March 30, 2012 · CIK: 0000868857 · Accession: 0000000000-12-016366
AI Filing Summary & Sentiment
File numbers found in text: 000-52423
Letter
RE: AECOM Technology Corporation Form 10-K for the Fiscal Ye ar Ended September 30, 2011 Filed November 21, 2011 File No. 000-52423 Dear Mr. Dionisio: We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Co mmission from taking any action with respect to the company or the filings and the company may not asse rt staff comments as a defense in any proceeding initiated by the Commi ssion or any person under the federal securities laws of the United States. We urge all pe rsons who are responsible for the accuracy and adequacy of the disclosure in the filings to be ce rtain that the filings includes the information the Securities Exchange Act of 1934 and all applicable rules require.
March 30, 2012
Via E-mail John M. Dionisio Chief Executive Officer AECOM Technology Corporation 555 South Flower Street, Suite 3700 Los Angeles, California 90071
Sincerely,
/ s / T e r e n c e O ’ B r i e n 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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March 30, 2012
Via E-mail
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, 2011
Filed November 21, 2011 File No. 000-52423
Dear Mr. Dionisio:
We have completed our review of your filing. We remind you that our comments or changes to
disclosure in response to our comments do not foreclose the Co mmission from taking any action
with respect to the company or the filings and the company may not asse rt staff comments as a
defense in any proceeding initiated by the Commi ssion or any person under the federal securities
laws of the United States. We urge all pe rsons who are responsible for the accuracy and
adequacy of the disclosure in the filings to be ce rtain that the filings includes the information the
Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/ s / T e r e n c e O ’ B r i e n 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