SEC Comment Letter for ACUITY INC. (DE) (AYI) (CIK 0001144215) (AYI) — Feb 25, 2020
ACUITY INC. (DE) (AYI) (CIK 0001144215)
Date: Feb. 25, 2020 · CIK: 0001144215 · Accession: 0000000000-20-001711
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File numbers found in text: 001-16583
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February 25, 2020
Karen J. Holcom
Chief Financial Officer
ACUITY BRANDS INC
1170 Peachtree Street, N.E.,
Suite 2300
Atlanta, GA 30309
Re:ACUITY BRANDS INC
Form 10-K for the Fiscal Year Ended August 31, 2019
Filed October 29, 2019
File No. 001-16583
Dear Ms. Holcom:
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 their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Manufacturing