SEC Comment Letter for AECOM (ACM) — Mar 3, 2015
AECOM
Date: March 3, 2015 · CIK: 0000868857 · Accession: 0000000000-15-013174
AI Filing Summary & Sentiment
Letter
March 3 , 2015 Via Email Mr. Stephen M. Kadenacy Chief Financial Officer AECOM 1999 Avenue of the Stars, Suite 2600 Los Angeles, California 90067
Re: AECOM Technology Corporation Form 10-K for Fiscal Year Ended September 30, 2014 Filed November 17, 2014 File No. 0-52423
Dear Mr. Kadenacy :
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 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 include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Terence O ’Brien
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March 3 , 2015 Via Email Mr. Stephen M. Kadenacy Chief Financial Officer AECOM 1999 Avenue of the Stars, Suite 2600 Los Angeles, California 90067 Re: AECOM Technology Corporation Form 10-K for Fiscal Year Ended September 30, 2014 Filed November 17, 2014 File No. 0-52423 Dear Mr. Kadenacy : 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 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 include the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Terence O ’Brien Terence O’Brien Accounting Branch Chief