SEC Comment Letter for AECOM (ACM) — Apr 20, 2017
AECOM
Date: April 20, 2017 · CIK: 0000868857 · Accession: 0000000000-17-013707
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Mail Stop 4631 April 20, 2017 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 , 2016 Filed November 16 , 2016 File No. 0-52423 Dear Mr. Rudd : We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of the ir disclosure s, notwithstanding any review, comments, action or absence of action by the staff . Sincerely, /s/ John Cash, for Terence O ’Brien Accounting Branch Chief Office of Manufacturing and Construction