SEC Comment Letter for AECOM (ACM) — Apr 8, 2016
AECOM
Date: April 8, 2016 · CIK: 0000868857 · Accession: 0000000000-16-071503
AI Filing Summary & Sentiment
Letter
April 8, 2016 Mail Stop 4631 Via Email Mr. Troy Rudd Chief Financial Officer AECOM 1999 Avenue of the Stars, Suite 2600 Los Angeles, CA. 90067
Re: AECOM Form 10 -K for F iscal Year Ended September 30 , 2015 Filed November 25, 2015 Form 10 -Q for Fiscal Quarter Ended December 31, 2015 Filed February 10, 2016 Form 8 -K filed on February 9, 2016 File No. 0-52423
Dear Mr. Rudd :
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 initi ated 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 include the information the Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/s/ Terence O ’Brien
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April 8, 2016 Mail Stop 4631 Via Email Mr. Troy Rudd Chief Financial Officer AECOM 1999 Avenue of the Stars, Suite 2600 Los Angeles, CA. 90067 Re: AECOM Form 10 -K for F iscal Year Ended September 30 , 2015 Filed November 25, 2015 Form 10 -Q for Fiscal Quarter Ended December 31, 2015 Filed February 10, 2016 Form 8 -K filed on February 9, 2016 File No. 0-52423 Dear Mr. Rudd : 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 initi ated 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 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 Office of Manufacturing and Construction