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SEC Comment Letter for AECOM (ACM) — May 17, 2017

AECOM
Date: May 17, 2017 · CIK: 0000868857 · Accession: 0000000000-17-017398

AI Filing Summary & Sentiment

File numbers found in text: 333-217899

Date
May 17, 2017
Author
/s/ Pamela A. Long
Form
UPLOAD
Company
AECOM

Letter

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

Show Raw Text
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