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Re:
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URS Corporation
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1.
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Please amend your fiscal year Form 10-K in full to address each of the following:
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•
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Please identify the framework used to evaluate the effectiveness of your internal control over financial reporting in your Item 9A disclosures. Please refer to Item 308(a)(2) of Regulation S-K for guidance.
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•
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Please reference the correct filing in your 302 certifications in Exhibits 31.1 and 31.2. Please refer to Item 601(b)(31) of Regulation S-K for guidance.
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(a)
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the Company is responsible for the adequacy and accuracy of the disclosure in the filing;
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(b)
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the comments of the Staff or changes made to the disclosure in response to the Staff’s comments do not foreclose the Securities and Exchange Commission from taking any action on the Form 10-K for the fiscal year ended December 31, 2010; and
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(c)
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the Company may not assert the Staff’s comments as a defense in any proceeding initiated by the Securities and Exchange Commission or any person under the federal securities laws of the United States.
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/s/ Reed N. Brimhall | |
Reed N. Brimhall | ||
Vice President, Controller and Chief Accounting Officer | ||
URS Corporation |
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