SEC Comment Letter for AECOM (ACM) — Jun 6, 2014
AECOM
Date: June 6, 2014 · CIK: 0000868857 · Accession: 0000000000-14-029008
AI Filing Summary & Sentiment
Letter
June 6 , 2014 Via E -mail Mr. Stephen M. Kadenacy Chief Financial Officer AECOM Technology Corporation 555 South Flower Street, Suite 3700 Los Angeles, CA 90071
RE: AECOM Technology Corporation Form 10 -K for Fiscal Year Ended September 30, 2013 Filed November 13, 2013 File No. 0 -52423
Dear Mr. Kadenacy :
We have completed our review of your filing. We remind you that our comments , and 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 the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Terence O ’Brien
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June 6 , 2014
Via E -mail
Mr. Stephen M. Kadenacy
Chief Financial Officer
AECOM Technology Corporation
555 South Flower Street, Suite 3700
Los Angeles, CA 90071
RE: AECOM Technology Corporation
Form 10 -K for Fiscal Year Ended September 30, 2013
Filed November 13, 2013
File No. 0 -52423
Dear Mr. Kadenacy :
We have completed our review of your filing. We remind you that our comments , and
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 the filing to be certain that the filing 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