Company: ABM
Filing Date: 2025-05-01
Form Type: CORRESP
Source: 0000771497-25-000011
Chunk: 0

Company: ABM INDUSTRIES INC /DE/
Filing Date: 2025-05-01
Form: CORRESP
Chunk 0
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| One Liberty Plaza, 7thFloor 
 New York, N.Y. 10006        
 Office: (212) 297-0200      
 Fax: (212) 297-0375         |

May 1, 2025

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporate Finance

Office of Trade & Services

100 F Street, NE

Washington, D.C. 20549

Attention: Ta Tanisha Meadows and Joel Parker

Re:

#### ABM Industries Incorporated

#### Form 10-K for Fiscal Year Ended October 31, 2024

#### Form 8-K Filed December 18, 2024

#### File No. 1-08929
Ladies and Gentlemen:

On behalf of ABM Industries Incorporated (referred to as “ABM,” “we,” “our,” or the “Company”), we acknowledge receipt of the Staff’s response dated April 25, 2025, regarding our non-GAAP reconciliation presented in the Form 8-K filed on December 18, 2024, specifically related to the adjustment for “Prior year self-insurance adjustment.”

We respectfully confirm that we will revise our presentation in future filings and earnings materials to exclude the Prior year self-insurance adjustment from our calculation of non-GAAP financial measures, consistent with the Staff’s guidance and in accordance with Item 10(e) of Regulation S-K or Regulation G.

If you have any questions or need further information, please email me at earl.ellis@abm.com.

Very truly yours,

/s/ Earl R. Ellis

Executive Vice President and

Chief Financial Officer