AECOM |
213.593.8000 |
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555 S. Flower Street |
213.593.8730 |
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Suite 3700 |
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Los Angeles, CA 90071 |
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www.aecom.com |
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March 23, 2012
VIA EDGAR
Terrence OBrien
Accounting Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
1 Station Place, N.E., Stop 7010
Washington, D.C. 20549
Re: AECOM Technology Corporation
Form 10-K for the Fiscal Year Ended September 30, 2011
Filed November 21, 2011
File No. 000-52423
Dear Mr. OBrien:
This letter is in further response to the comment letter, dated January 23, 2012, of the Staff of the Division of Corporation Finance (the Staff) regarding the above-referenced filing for AECOM Technology Corporation (AECOM or the Company). To assist your review, we have retyped the text of the Staffs comments in italics below.
Form 10-K for the Fiscal Year Ended September 30, 2011
Report of Independent Registered Public Accounting Firm, page 60
1. We note that you present a Schedule II related to your allowance for doubtful accounts; however you report from your independent auditor does not provide an opinion for such schedule. Please amend your filing accordingly. Refer to the Instructions for Rule 5-04 of Regulation S-X for guidance.
RESPONSE
As stated in the Companys letter dated February 6, 2012, the Company will amend its filing to include an opinion for Schedule II related to allowance for doubtful accounts from the Companys independent auditor, Ernst & Young LLP. The Company confirms that the amended filing will contain the report of the independent auditors covering Schedule II, consent of independent registered public accounting firm, certifications of the Companys Chief Executive Officer and Chief Financial Officer pursuant to Section 302 of the Sarbanes Oxley Act of 2002, and certification of the Companys Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes Oxley Act of 2002.
Please contact the undersigned at (212) 973-3045 with any questions or comments you may have regarding this letter.
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Very truly yours, |
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/s/ Nancy J. Laben |
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Nancy J. Laben |
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Senior Vice President and General Counsel |
cc: John M. Dionisio, Chairman and Chief Executive Officer, AECOM Technology Corporation
Stephen M. Kadenacy, Executive Vice President, Chief Financial Officer, AECOM Technology Corporation