-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Id612dXmBzzLJMXn4y5kH5tAJqr1fzCaFqp2VlGSJ/xX3InxLMYRmUcM8LmV4a4T jIBgBZl3qaGzwO0243im6g== 0000950123-09-061908.txt : 20101206 0000950123-09-061908.hdr.sgml : 20101206 20091112182043 ACCESSION NUMBER: 0000950123-09-061908 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20091112 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ABM INDUSTRIES INC /DE/ CENTRAL INDEX KEY: 0000771497 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-TO DWELLINGS & OTHER BUILDINGS [7340] IRS NUMBER: 941369354 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 551 FIFTH AVENUE STREET 2: SUITE 300 CITY: NEW YORK STATE: NY ZIP: 10176 BUSINESS PHONE: 212 297-0200 MAIL ADDRESS: STREET 1: 551 FIFTH AVENUE STREET 2: SUITE 300 CITY: NEW YORK STATE: NY ZIP: 10176 FORMER COMPANY: FORMER CONFORMED NAME: ABM INDUSTRIES INC DATE OF NAME CHANGE: 19950110 FORMER COMPANY: FORMER CONFORMED NAME: AMERICAN BUILDING MAINTENANCE INDUSTRIES INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm Correspondence

(ABM INDUSTRIES LOGO)
551 Fifth Avenue • Suite 300
New York, NY 10176
Telephone: 212-297-9852
Facsimile: 800-689-7064
Joseph Yospe
SVP- Corporate Controller and
Chief Accounting Officer

November 12 , 2009

VIA EDGAR

Division of Corporation Finance
Securities and Exchange Commission
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Jessica Barberich, Assistant Chief Accountant

Re:  ABM Industries Incorporated
Form 10-K as of October 31, 2008
Filed on December 22, 2008
File No. 001-08929

Ladies and Gentlemen:

In connection with the staff’s letter dated October 30, 2009, relating to the above-captioned Form 10-K, this will confirm my conversation with Jaime John of the Division of Corporation Finance that the date for responding to staff comments set forth in such letter is extended to November 20, 2009.

Please contact the undersigned at (212) 297- 9852 with any questions concerning the foregoing. The undersigned’s facsimile number is (800) 689- 7064.

Very truly yours,

/s/ Joe Yospe
Joe Yospe
SVP- Corporate Controller and
Chief Accounting Officer

 

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