-----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, O/xskA/J+XgHONwbG3CTea3vcp6WMl/Oyf/AcFmw8BtuB6FLxLJfmfg7tf3IN3rj OEaJmn4jRYPpkqXWuWLH5g== 0000950123-10-080925.txt : 20101206 0000950123-10-080925.hdr.sgml : 20101206 20100825175227 ACCESSION NUMBER: 0000950123-10-080925 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20100825 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 LOGO)
  551 Fifth Avenue · Suite 300
New York, NY 10176
Telephone: 212-297-9708
Facsimile: 866-406-3683
Dean Chin
Senior Vice President and Controller
August 25, 2010
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 December 22, 2008
 
  Form 10-K for the year ended October 31, 2009
 
  Filed December 22, 2009
 
  Definitive Proxy Statement on Schedule 14A
 
  Filed February 1, 2010
 
  File No. 001-08929
Ladies and Gentlemen:
In connection with the staff’s letter dated August 19, 2010 relating to the above-captioned filings, this will confirm my understanding with Ms. Jaime John of the Division of Corporation Finance that we have agreed that ABM Industries will respond to staff comments set forth in such letter on or before September 17, 2010.
Please contact the undersigned at (212) 297- 9708 with any questions concerning the foregoing. The undersigned’s facsimile number is 866-406-3683.
Very truly yours,
/s/ Dean Chin
Dean Chin
Senior Vice President and Controller

 

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