SEC Comment Letter for AECOM (ACM) — May 17, 2017
AECOM
Date: May 17, 2017 · CIK: 0000868857 · Accession: 0000000000-17-017398
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File numbers found in text: 333-217899
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May 17, 2017 Michael S. Burke Chairman and Chief Executive Officer AECOM 1999 Avenue of the Stars, Suite 2600 Los Angeles, California 90067 Re: AECOM Registration Statement on Form S-4 Filed May 11, 2017 File No. 333-217899 Dear Mr. Burke : This is to advise you that we have not reviewed and will not review your registration statement . Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures , notwithstanding any review, comments, action or absence of action by the staff. Please contact Kate McHale at (202) 551 -3464 with any questions. Sincerely, /s/ Pamela A. Long Pamela A. Long Assistant Director Office of Manufacturing and Construction