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SEC Comment Letter for AECOM (ACM) — Apr 3, 2013

AECOM
Date: April 3, 2013 · CIK: 0000868857 · Accession: 0000000000-13-017844

AI Filing Summary & Sentiment

File numbers found in text: 000-52423

Date
April 3, 2013
Author
/s/ Terence O ’Brien
Form
UPLOAD
Company
AECOM

Letter

April 3, 2013 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 Fis cal Year Ended September 30, 2012 Filed November 19 , 2012 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 Commission from taking any action with respect to the company or the filing s 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 the filing s to be certain that the filing s includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Terence O ’Brien

Show Raw Text
April 3, 2013

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 Fis cal Year Ended September 30, 2012
  Filed November 19 , 2012
  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 Commission from taking any action
with respect to the company or the filing s 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 the filing s to be certain that the filing s includes  the information the
Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

        /s/ Terence O ’Brien

        Terence O’Brien
        Accounting Branch Chief