<SEC-DOCUMENT>0001104659-24-051401.txt : 20240712
<SEC-HEADER>0001104659-24-051401.hdr.sgml : 20240712
<ACCEPTANCE-DATETIME>20240424211943
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-24-051401
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20240424

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AECOM
		CENTRAL INDEX KEY:			0000868857
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-ENGINEERING SERVICES [8711]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				611088522
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0930

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		13355 NOEL ROAD
		STREET 2:		SUITE 400
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75240
		BUSINESS PHONE:		(972) 788-1000

	MAIL ADDRESS:	
		STREET 1:		13355 NOEL ROAD
		STREET 2:		SUITE 400
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75240

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AECOM TECHNOLOGY CORP
		DATE OF NAME CHANGE:	19901017
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">FOIA Confidential Treatment Requested by AECOM</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Pursuant to 17 C.F.R. &sect;200.83</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 51%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><IMG SRC="tm2412670d1_correspimg001.jpg" ALT="" STYLE="height: 29px; width: 113px"></B></FONT></P></TD>
    <TD STYLE="width: 28%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>AECOM</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>13355 Noel Road</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>Dallas, TX 7240</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">www.aecom.com</P></TD>
    <TD STYLE="width: 21%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">972.788.1000&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;tel</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">April&nbsp;24, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>VIA EDGAR</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Mr.&nbsp;Stephen Kim and Mr.&nbsp;Lyn Shenk</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 7%; font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD STYLE="width: 93%; font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>AECOM</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Form&nbsp;10-K for Fiscal Year Ended September&nbsp;30, 2023</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Form&nbsp;8-K Furnished February&nbsp;5, 2024</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font-size: 10pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>File No.&nbsp;000-52423</B></FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Dear Mr.&nbsp;Stephen Kim and Mr.&nbsp;Lyn Shenk:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This letter is in response to the comment letter,
dated March&nbsp;27, 2024, of the Staff of the Division of Corporation Finance (the &ldquo;Staff&rdquo;) regarding the above-referenced
filings for AECOM (the &ldquo;Company&rdquo; or &ldquo;AECOM&rdquo;).&nbsp; To assist your review, we have retyped the text of the Staff&rsquo;s
comments in bold below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company is requesting confidential treatment
for certain figures included in the Company&rsquo;s response to the SEC&rsquo;s comments, which have been redacted and replaced with bracketed
asterisks (&ldquo;[***]&rdquo;). Pursuant to Rule&nbsp;83 of the SEC&rsquo;s Rules&nbsp;on Information and Requests (17 C.F.R. &sect;200.83),
the Company has provided the unredacted response to the Staff under separate cover and a separate letter to the Office of Freedom of Information
and Privacy Act Operations in connection with the confidential treatment request.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Form&nbsp;10-K for the fiscal year ended September&nbsp;30, 2023</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Management&rsquo;s Discussion and Analysis of Financial Condition
and Results of Operations Fiscal Year Ended September&nbsp;30, 2023 Compared to the Fiscal Year Ended September&nbsp;30, 2022 Consolidated
Results, page&nbsp;40</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>1.</B></FONT></TD><TD STYLE="text-align: justify"><B>A significant portion of your results of operations disclosure is dedicated to stating, in narrative
text form, dollar and percentage changes in accounts. In addition, while you discuss certain factors to which changes are attributable,
you do not quantify certain of these factors nor analyze the underlying business reasons for the changes. For example, you state the increase
in Americas revenue was primarily driven by increased project activity in the Americas design business including growth in the Water,
Transportation, and Environment markets, but you do not quantify these factors nor analyze the underlying reasons for the changes. For
a company with the size and breadth of operations as yours, we do not believe that this brief disclosure adequately discusses and analyzes
your results sufficient to provide your investors with the depth of understanding and knowledge necessary to properly evaluate your results.
As such, please consider expanding this section by:</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><B>Relying on tables to present dollar and percentage changes in accounts, rather than including and repeating
such information in narrative text form;</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><B>Using tables to list, quantify, and sum all of the material individual factors to which changes in accounts
are attributable;</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence -->&nbsp;</P><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">Confidential Treatment Requested by AECOM A00001</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">FOIA Confidential Treatment Requested by AECOM</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Pursuant to 17 C.F.R. &sect;200.83</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 51%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><IMG SRC="tm2412670d1_correspimg001.jpg" ALT="" STYLE="height: 29px; width: 113px"></B></FONT></P></TD>
    <TD STYLE="width: 28%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>AECOM</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>13355 Noel Road</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>Dallas, TX 7240</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">www.aecom.com</P></TD>
    <TD STYLE="width: 21%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">972.788.1000&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;tel</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><B>Refocusing the narrative text portion of the disclosure on analysis of the underlying business reasons
for the individual factors in the tables above;</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><B>Ensuring that all material factors are quantified and analyzed (including separate disclosure of offsetting
factors); and</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">&bull;</TD><TD STYLE="text-align: justify"><B>Quantifying the effects of changes in price, volume, changes in contract estimates, and acquisitions
(if any) on revenues and expense categories, where appropriate.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in"><B>Please provide us with a copy of your intended revised
disclosure.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>AECOM&rsquo;s Response to Comment 1</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In response to the Staff&rsquo;s comments, in
future filings the Company will revise its disclosures within Management&rsquo;s Discussion and Analysis of Financial Condition and Results
of Operations to provide additional detail. An example of the revised disclosure using the Form&nbsp;10-K for the fiscal year ended September&nbsp;30,
2023 is below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; color: #212529"><B><I>Fiscal year ended September&nbsp;30,
2023 compared to the fiscal year ended September&nbsp;30, 2022</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; color: #212529"><B><I>Consolidated
Results</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt; text-align: center; font: 10pt Times New Roman, Times, Serif; color: #212529"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1pt; text-align: center; font-size: 10pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #212529"><B>Fiscal Year Ended</B></FONT></TD><TD STYLE="padding-bottom: 1pt; font-size: 10pt; text-align: center"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1pt; text-align: center; font-size: 10pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="6" STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><B>Change</B></TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: center"><B>&nbsp;</B></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; color: #212529"><B>&nbsp;</B></TD><TD STYLE="text-align: center; font-size: 10pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center"><B>September 30,</B></TD><TD STYLE="font-size: 10pt; text-align: center"><B>&nbsp;</B></TD><TD STYLE="text-align: center; font-size: 10pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="font-size: 10pt; text-align: center"><B>September 30,</B></TD><TD STYLE="font-size: 10pt; text-align: center"><B>&nbsp;</B></TD><TD STYLE="text-align: center; font-size: 10pt"><B>&nbsp;</B></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><B>&nbsp;</B></TD><TD STYLE="font-size: 10pt; text-align: center"><B>&nbsp;</B></TD><TD STYLE="font-size: 10pt; text-align: center"><B>&nbsp;</B></TD><TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; color: #212529"><B>&nbsp;</B></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: center"><B>&nbsp;</B></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: center"><B>&nbsp;</B></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: center"><B>&nbsp;</B></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="padding-bottom: 1pt; text-align: center; font: 10pt Times New Roman, Times, Serif; color: #212529"><B>&nbsp;</B></TD><TD STYLE="padding-bottom: 1pt; text-align: center; font-size: 10pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><B>2023</B></TD><TD STYLE="border-bottom: White 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: center"><B>&nbsp;</B></TD><TD STYLE="border-bottom: White 1pt solid; padding-bottom: 1pt; text-align: center; font-size: 10pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: center"><B>2022</B></TD><TD STYLE="border-bottom: White 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: center"><B>&nbsp;</B></TD><TD STYLE="border-bottom: White 1pt solid; padding-bottom: 1pt; text-align: center; font-size: 10pt"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font-size: 10pt; text-align: center"><B>$</B></TD><TD STYLE="border-bottom: White 1pt solid; padding-bottom: 1pt; font-size: 10pt; text-align: center"><B>&nbsp;</B></TD><TD STYLE="border-bottom: White 1pt solid; padding-bottom: 1pt; text-align: center; font: 10pt Times New Roman, Times, Serif; color: #212529"><B>&nbsp;</B></TD>
    <TD COLSPAN="2" STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: center"><B>%</B></TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: center"><B>&nbsp;</B></TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; color: #212529"><B>&nbsp;</B></TD><TD STYLE="text-align: center; font-size: 10pt"><B>&nbsp;</B></TD>
    <TD STYLE="font-size: 10pt; text-align: center"><B>&nbsp;</B></TD>
    <TD COLSPAN="13" STYLE="font-size: 10pt; text-align: center"><B>($ in millions)</B></TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: center"><B>&nbsp;</B></TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 44%; font: 10pt Times New Roman, Times, Serif; color: #212529">Revenue</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">14,378.5</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">13,148.2</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">1,230.3</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">9.4</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">Cost of revenue</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">13,433.0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">12,300.2</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">1,132.8</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">9.2</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left; padding-left: 13.5pt">Gross profit</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">945.5</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">848.0</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">97.5</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">11.5</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">Equity in (losses) earnings of joint ventures</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(279.4</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">53.6</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(333.0</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(621.3</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">General and administrative expenses</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(153.6</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(147.3</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(6.3</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">4.3</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">Restructuring cost</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(188.4</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(107.5</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(80.9</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">75.3</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left; padding-left: 13.5pt">Income from operations</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">324.1</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">646.8</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(322.7</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(49.9</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">Other income</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">8.3</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">5.9</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">2.4</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">40.7</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">Interest income</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">40.3</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">8.2</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">32.1</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">391.5</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">Interest expense</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(159.3</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(110.2</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(49.1</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">44.6</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left; padding-left: 13.5pt">Income from continuing operations before taxes</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">213.4</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">550.7</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(337.3</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(61.2</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">Income tax expense from continuing operations</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">56.1</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">136.1</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(80.0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(58.8</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">Net income from continuing operations</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">157.3</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">414.6</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(257.3</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(62.1</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">Net loss from discontinued operations</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(57.2</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(79.9</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">22.7</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(28.4</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left; padding-left: 13.5pt">Net income</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">100.1</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">334.7</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(234.6</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(70.1</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">Net income attributable to noncontrolling interests from continuing operations</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(43.2</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(25.5</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(17.7</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">69.4</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">Net (loss) income attributable to noncontrolling interests from discontinued operations</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(1.6</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">1.4</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(3.0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(214.3</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left; padding-left: 13.5pt">Net income attributable to noncontrolling interests</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(44.8</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(24.1</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(20.7</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">85.9</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">Net income attributable to AECOM from continuing operations</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">114.1</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">389.1</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(275.0</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(70.7</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">Net loss attributable to AECOM from discontinued operations</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(58.8</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(78.5</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">19.7</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(25.1</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left; padding-left: 13.5pt">Net income attributable to AECOM</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">55.3</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">310.6</TD><TD STYLE="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">(255.3</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">)</TD><TD STYLE="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(82.2</TD><TD STYLE="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)%</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence -->&nbsp;</P><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">Confidential Treatment Requested by AECOM A00002</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">FOIA Confidential Treatment Requested by AECOM</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Pursuant to 17 C.F.R. &sect;200.83</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 51%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><IMG SRC="tm2412670d1_correspimg001.jpg" ALT="" STYLE="height: 29px; width: 113px"></B></FONT></P></TD>
    <TD STYLE="width: 28%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>AECOM</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>13355 Noel Road</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>Dallas, TX 7240</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">www.aecom.com</P></TD>
    <TD STYLE="width: 21%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">972.788.1000&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;tel</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; color: #212529">The following
table presents the percentage relationship of statement of operations items to revenue:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&NegativeThickSpace;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font: bold 10pt Times New Roman, Times, Serif; color: #212529; text-align: center; border-bottom: Black 1pt solid">Fiscal Year Ended</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&NegativeThickSpace;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; color: #212529; text-align: center">September&nbsp;30,</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; color: #212529; text-align: center">September&nbsp;30,</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&NegativeThickSpace;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; color: #212529; text-align: center; border-bottom: Black 1pt solid">2023</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; color: #212529; text-align: center; border-bottom: Black 1pt solid">2022</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 72%; font: 10pt Times New Roman, Times, Serif; color: #212529">Revenue</TD><TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">100.0</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">%</TD><TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">100.0</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">Cost of revenue</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">93.4</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">93.6</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left; padding-left: 13.5pt">Gross profit</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">6.6</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">6.4</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">Equity in (losses) earnings of joint ventures</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(1.9</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">0.4</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">General and administrative expenses</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(1.1</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(1.1</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left; padding-bottom: 1pt">Restructuring costs</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(1.3</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(0.8</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left; padding-left: 13.5pt">Income from operations</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">2.3</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">4.9</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">Other income</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">0.1</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">0.0</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">Interest income</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">0.3</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">0.1</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left; padding-bottom: 1pt">Interest expense</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(1.2</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(0.8</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left; padding-left: 13.5pt">Income from continuing operations before taxes</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">1.5</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">4.2</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left; padding-bottom: 1pt">Income tax expense from continuing operations</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">0.4</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">1.0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">Net income from continuing operations</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">1.1</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">3.2</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left; padding-bottom: 1pt">Net loss from discontinued operations</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(0.4</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(0.7</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left; padding-bottom: 1pt; padding-left: 13.5pt">Net income</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">0.7</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">2.5</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">Net income attributable to noncontrolling interests from continuing operations</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(0.3</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(0.2</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left; padding-bottom: 1pt">Net (loss) income attributable to noncontrolling interests from discontinued operations</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">0.0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">0.0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left; padding-bottom: 1pt; padding-left: 13.5pt">Net income attributable to noncontrolling interests</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(0.3</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(0.2</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">Net income attributable to AECOM from continuing operations</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">0.8</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">3.0</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left; padding-bottom: 1pt">Net loss attributable to AECOM from discontinued operations</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(0.4</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(0.7</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left; padding-bottom: 2.5pt; padding-left: 13.5pt">Net income attributable to AECOM</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">0.4</TD><TD STYLE="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">%</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">2.3</TD><TD STYLE="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">%</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; color: #212529"><B><I>Revenue</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Our revenue for the year ended September&nbsp;30,
2023 increased $1,230.3 million, or 9.4%, to $14,378.5 million as compared to $13,148.2 million for the corresponding period last year.
<U>Revenue increased across most of our end markets as a result of increased investment in infrastructure, sustainability and resilience,
and energy transition driven by large, publicly financed, global infrastructure programs including the Infrastructure Investment and Jobs
Act in the U.S. and similar large programs in our largest end markets globally. Our Water end market has been benefiting from increased
investment to address drought, flooding, and drinking water scarcity. Our Transportation end market has been benefiting from incremental
surface and transit investments across the globe, while our Environment end market has been benefiting from investments in new energy.
Our Facilities end market has been benefiting from increasing demands for data centers and positive trends in decarbonization and green
design. The quantification of the impact of these trends by end market is noted within our Americas and International reportable segment
discussion below, where applicable, and represents substantially all of our revenue change.</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">In the course of providing
our services, we routinely subcontract for services and incur other direct costs on behalf of our clients. These costs are passed through
to clients and, in accordance with industry practice and GAAP, are included in our revenue and cost of revenue. Because these pass-through
revenues can change significantly from project to project and period to period, changes in revenue may not be indicative of business trends.
Pass-through revenues for the years ended September&nbsp;30, 2023 and 2022 were $7.7&nbsp;billion and $6.8&nbsp;billion, respectively.
Pass-through revenue as a percentage of total revenue was 53% and 52% during the year ended September&nbsp;30, 2023 and 2022, respectively.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence -->&nbsp;</P><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">Confidential Treatment Requested by AECOM A00003</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">FOIA Confidential Treatment Requested by AECOM</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Pursuant to 17 C.F.R. &sect;200.83</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 51%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><IMG SRC="tm2412670d1_correspimg001.jpg" ALT="" STYLE="height: 29px; width: 113px"></B></FONT></P></TD>
    <TD STYLE="width: 28%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>AECOM</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>13355 Noel Road</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>Dallas, TX 7240</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">www.aecom.com</P></TD>
    <TD STYLE="width: 21%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">972.788.1000&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;tel</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B><I><U>Cost of Revenue</U></I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>



<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><U>Our cost of revenue increased
to $13,433.0 million for the year ended September&nbsp;30, 2023 compared to $12,300.2 million in the prior year, an increase of $1,132.8
million, or 9.2%. Substantially all of the change in our cost of revenue occurred in our Americas and International reportable segments,
which is discussed in more detail below.</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B><I>Gross Profit</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our gross profit for the year
ended September&nbsp;30, 2023 increased $97.5&nbsp;million, or 11.5%, to $945.5&nbsp;million as compared to $848.0&nbsp;million for the
corresponding period last year. For the year ended September&nbsp;30, 2023, gross profit, as a percentage of revenue, increased to 6.6%
from 6.4% in the year ended September&nbsp;30, 2022.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Gross profit changes were
due to the reasons noted in Americas and International reportable segments below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B><I>Equity in (Losses) Earnings
of Joint Ventures</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our equity in losses of joint
ventures for the year ended September&nbsp;30, 2023 was $279.4&nbsp;million as compared to equity in earnings of $53.6&nbsp;million in
the corresponding period last year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
decrease in earnings of joint ventures for the year ended September&nbsp;30, 2023 compared to the same period in the prior year was primarily
due to </FONT>impairment losses recorded in our AECOM Capital segment during the third quarter of fiscal 2023. These impairments were
primarily as a result of a project-by-project review of the existing investment portfolio, the expected acceleration of exits from certain
investments caused by a change in strategy, and volatility in the commercial real estate market caused by higher interest rates and lack
of liquidity.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B><I>General and Administrative
Expenses</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our general and administrative
expenses for the year ended September&nbsp;30, 2023 increased $6.3&nbsp;million, or 4.3%, to $153.6&nbsp;million as compared to $147.3&nbsp;million
for the corresponding period last year. For the years ended September&nbsp;30, 2023 and 2022, general and administrative expenses as a
percentage of revenue remained unchanged at 1.1%.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B><I>Restructuring Costs</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Restructuring
expenses are comprised of personnel costs, real estate costs, and costs associated with business exits. During fiscal year ended September&nbsp;30,
2023, we incurred total restructuring expenses of $188.4&nbsp;million primarily related to actions taken to align our real estate portfolio
with our employee flexibility initiatives and costs incurred in preparation for the exit of certain countries in Southeast Asia. During
fiscal year ended September&nbsp;30, 2022, we incurred restructuring expenses of $107.5&nbsp;million, primarily </FONT>related to costs
associated with exit of Russia-related businesses and management actions to deliver margin improvement and efficiencies that result in
a more agile organization.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B><I>Interest Income</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our interest income for the
year ended September&nbsp;30, 2023 increased to $40.3&nbsp;million from $8.2&nbsp;million for the corresponding period last year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The increase in interest income
for the year ended September&nbsp;30, 2023 was primarily due to an increase in interest rates on our interest-bearing assets.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 4 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence -->&nbsp;</P><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">Confidential Treatment Requested by AECOM A00004</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">FOIA Confidential Treatment Requested by AECOM</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Pursuant to 17 C.F.R. &sect;200.83</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 51%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><IMG SRC="tm2412670d1_correspimg001.jpg" ALT="" STYLE="height: 29px; width: 113px"></B></FONT></P></TD>
    <TD STYLE="width: 28%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>AECOM</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>13355 Noel Road</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>Dallas, TX 7240</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">www.aecom.com</P></TD>
    <TD STYLE="width: 21%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">972.788.1000&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;tel</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B><I>Interest Expense</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Our interest expense for the
year ended September&nbsp;30, 2023 was $159.3&nbsp;million as compared to $110.2&nbsp;million for the corresponding period last year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
increase in interest expense for the year ended September&nbsp;30, 2023 was primarily due to </FONT>an increase in interest rates on the
variable component of our debt.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B><I>Income Tax Expense</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Our
income tax expense for the year ended September&nbsp;30, 2023 was $56.1&nbsp;million compared to $136.1&nbsp;million for the corresponding
period last year. The decrease in tax expense for the current period compared to the corresponding period last year was due primarily
to </FONT>a tax benefit of $65.0&nbsp;million related to the AECOM Capital impairment charge, including an increase in valuation allowances
of $21.0&nbsp;million for the portion of the charge that is not expected to be realized, and a net tax benefit recorded in fiscal 2022
related to changes in valuation allowances providing a tax benefit of $21.9&nbsp;million and foreign uncertain tax provisions generating
a tax expense of $16.1&nbsp;million.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">During
the first quarter of fiscal 2022, valuation allowances in the amount of $21.9&nbsp;million primarily related to net operating losses in
certain foreign entities were released due to sufficient positive evidence. The positive evidence included a realignment of our global
transfer pricing methodology </FONT>which resulted in forecasting the utilization of the net operating losses within the foreseeable future.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We are currently under tax
audit in several jurisdictions including the U.S. and believe the outcomes which are reasonably possible within the next twelve months,
including lapses in statutes of limitations, could result in future adjustments, but will not result in a material change in the liability
for uncertain tax positions.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">We regularly integrate and
consolidate our business operations and legal entity structure, and such internal initiatives could impact the assessment of uncertain
tax positions, indefinite reinvestment assertions and the realizability of deferred tax assets.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B><I>Net Loss From Discontinued
Operations</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">During the first quarter of
fiscal 2020, management approved a plan to dispose of via sale our self-perform at-risk construction businesses. As a result of these
strategic actions, the self-perform at-risk construction businesses were classified as discontinued operations. That classification was
applied retrospectively for all periods presented.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Net
loss from discontinued operations was $57.2&nbsp;million for the year ended September&nbsp;30, 2023 and net loss was $79.9&nbsp;million
for the year ended September&nbsp;30, 2022, a decrease of $22.7&nbsp;million. The decrease in net loss from discontinued operations for
the year ended September&nbsp;30, 2023 was primarily due to losses </FONT>related to revisions of estimates for our working capital obligations
to be paid and contingent consideration receivable related to the civil infrastructure business recorded in the first half of fiscal 2022
that did not recur to the same extent in fiscal 2023.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B><I>Net Income Attributable
to AECOM</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The factors described above
resulted in the net income attributable to AECOM of $55.3&nbsp;million for the year ended September&nbsp;30, 2023, as compared to the
net income attributable to AECOM of $310.6&nbsp;million for the corresponding period last year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 5 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence -->&nbsp;</P><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">Confidential Treatment Requested by AECOM A00005</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">FOIA Confidential Treatment Requested by AECOM</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Pursuant to 17 C.F.R. &sect;200.83</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 51%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><IMG SRC="tm2412670d1_correspimg001.jpg" ALT="" STYLE="height: 29px; width: 113px"></B></FONT></P></TD>
    <TD STYLE="width: 28%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>AECOM</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>13355 Noel Road</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>Dallas, TX 7240</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">www.aecom.com</P></TD>
    <TD STYLE="width: 21%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">972.788.1000&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;tel</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Results of Operations by Reportable Segment</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>Americas</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&NegativeThickSpace;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="14" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Fiscal Year Ended</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&NegativeThickSpace;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center">September&nbsp;30,</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center">September&nbsp;30,</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Change</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&NegativeThickSpace;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">2023</TD><TD STYLE="border-bottom: White 1pt solid; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="border-bottom: White 1pt solid; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">2022</TD><TD STYLE="border-bottom: White 1pt solid; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="border-bottom: White 1pt solid; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">$</TD><TD STYLE="border-bottom: White 1pt solid; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="border-bottom: White 1pt solid; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">%</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&NegativeThickSpace;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="14" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center">( in millions)</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 44%; font: 10pt Times New Roman, Times, Serif">Revenue</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">10,975.7</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">9,939.3</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">1,036.4</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right">10.4</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 13.5pt">Cost of revenue</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">10,276.0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">9,299.4</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">976.6</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">10.5</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Gross profit</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">699.7</TD><TD STYLE="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">639.9</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">59.8</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">9.3</TD><TD STYLE="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following table presents
the percentage relationship of statement of operations items to revenue:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 75%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; font: 10pt Times New Roman, Times, Serif">&NegativeThickSpace;</TD><TD STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Fiscal Year Ended</TD><TD STYLE="white-space: nowrap; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; font: 10pt Times New Roman, Times, Serif">&NegativeThickSpace;</TD><TD STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; text-align: center">September&nbsp;30,</TD><TD STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; text-align: center">September&nbsp;30,</TD><TD STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; font: 10pt Times New Roman, Times, Serif">&NegativeThickSpace;</TD><TD STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">2023</TD><TD STYLE="white-space: nowrap; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">2022</TD><TD STYLE="white-space: nowrap; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="white-space: nowrap; width: 72%; font: 10pt Times New Roman, Times, Serif">Revenue</TD><TD STYLE="white-space: nowrap; width: 2%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="white-space: nowrap; width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right">100.0</TD><TD STYLE="white-space: nowrap; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="white-space: nowrap; width: 2%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="white-space: nowrap; width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right">100.0</TD><TD STYLE="white-space: nowrap; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 13.5pt">Cost of revenue</TD><TD STYLE="white-space: nowrap; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="white-space: nowrap; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">93.6</TD><TD STYLE="white-space: nowrap; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="white-space: nowrap; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="white-space: nowrap; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">93.6</TD><TD STYLE="white-space: nowrap; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="white-space: nowrap; font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Gross profit</TD><TD STYLE="white-space: nowrap; font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="white-space: nowrap; border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">6.4</TD><TD STYLE="white-space: nowrap; padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="white-space: nowrap; font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="white-space: nowrap; border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">6.4</TD><TD STYLE="white-space: nowrap; padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B><I>Revenue</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Revenue for our Americas segment
for the year ended September&nbsp;30, 2023 increased $1,036.4&nbsp;million, or 10.4%, to $10,975.7&nbsp;million as compared to $9,939.3&nbsp;million
for the corresponding period last year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
increase in revenue for the year ended September&nbsp;30, 2023 was <STRIKE>primarily</STRIKE> driven </FONT>by <STRIKE>increased </STRIKE><U>organic
growth and an increase in pass-through revenues of $828.5 million due to a higher proportion of contracts requiring us to subcontract
work on behalf of our clients and revenue from </U>project activity in the Americas design business including growth in the Water <U>end
market of $41.0 million, growth in our</U> Transportation <U>end market of $108.1 million</U>, and <U>growth in our</U> Environment <U>end
</U>market<STRIKE>s</STRIKE> <U>of $56.9 million compared to the prior year, which have benefited from the end market trends discussed
in the consolidated revenue section above</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B><I><U>Cost of Revenue</U></I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><U>Cost of revenue for the
year ended September&nbsp;30, 2023 increased by $976.6 million, or 10.5%, to $10,276.0 million compared to $9,299.4 million for the corresponding
period last year.</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><U>The increase in cost of
revenue was consistent with the increase in revenue. The increase in cost of revenue for the year ended September&nbsp;30, 2023 was due
to an increase in subcontractor and other direct costs of $828.5 million due to a higher proportion of contracts requiring us to subcontract
work on behalf of our clients, with the balance of the increase due to higher labor costs from an approximately 5% increase in headcount
compared to the prior year.</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B><I>Gross Profit</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Gross profit for our Americas
segment for the year ended September&nbsp;30, 2023 increased $59.8&nbsp;million, or 9.3%, to $699.7&nbsp;million as compared to $639.9&nbsp;million
for the corresponding period last year. Gross profit, as a percentage of revenue, remained unchanged at 6.4% for the years ended September&nbsp;30,
2023 and 2022.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
increase in gross profit for the year ended September&nbsp;30, 2023 was primarily due to </FONT>revenue growth and execution efficiency.
In addition, underlying revenue, excluding pass-through revenues, increased <U>as noted above and gross profit as a percentage of revenue
was unchanged from the prior year</U>.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 6 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence -->&nbsp;</P><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">Confidential Treatment Requested by AECOM A00006</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">FOIA Confidential Treatment Requested by AECOM</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Pursuant to 17 C.F.R. &sect;200.83</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 51%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><IMG SRC="tm2412670d1_correspimg001.jpg" ALT="" STYLE="height: 29px; width: 113px"></B></FONT></P></TD>
    <TD STYLE="width: 28%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>AECOM</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>13355 Noel Road</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>Dallas, TX 7240</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">www.aecom.com</P></TD>
    <TD STYLE="width: 21%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">972.788.1000&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;tel</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><I>International</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&NegativeThickSpace;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="14" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Fiscal Year Ended</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&NegativeThickSpace;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center">September&nbsp;30,</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center">September&nbsp;30,</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Change</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&NegativeThickSpace;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">2023</TD><TD STYLE="border-bottom: White 1pt solid; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="border-bottom: White 1pt solid; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">2022</TD><TD STYLE="border-bottom: White 1pt solid; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="border-bottom: White 1pt solid; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">$</TD><TD STYLE="border-bottom: White 1pt solid; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="border-bottom: White 1pt solid; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">%</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif">&NegativeThickSpace;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="14" STYLE="font: bold 10pt Times New Roman, Times, Serif; text-align: center">(in millions)</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 44%; font: 10pt Times New Roman, Times, Serif">Revenue</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">3,402.1</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">3,206.7</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">195.4</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right">6.1</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 13.5pt">Cost of revenue</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,157.0</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,000.8</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">156.2</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">5.2</TD><TD STYLE="padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Gross profit</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">245.1</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">205.9</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: left">$</TD><TD STYLE="border-bottom: Black 2.5pt double; font-size: 10pt; text-align: right">39.2</TD><TD STYLE="padding-bottom: 2.5pt; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; text-align: right">19.0</TD><TD STYLE="padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The following table presents
the percentage relationship of statement of operations items to revenue:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" ALIGN="CENTER" STYLE="border-collapse: collapse; width: 75%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; font: 10pt Times New Roman, Times, Serif">&NegativeThickSpace;</TD><TD STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">Fiscal Year Ended</TD><TD STYLE="white-space: nowrap; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; font: 10pt Times New Roman, Times, Serif">&NegativeThickSpace;</TD><TD STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; text-align: center">September&nbsp;30,</TD><TD STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; text-align: center">September&nbsp;30,</TD><TD STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="white-space: nowrap; font: 10pt Times New Roman, Times, Serif">&NegativeThickSpace;</TD><TD STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">2023</TD><TD STYLE="white-space: nowrap; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD><TD STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="white-space: nowrap; font: bold 10pt Times New Roman, Times, Serif; text-align: center; border-bottom: Black 1pt solid">2022</TD><TD STYLE="white-space: nowrap; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="white-space: nowrap; width: 72%; font: 10pt Times New Roman, Times, Serif">Revenue</TD><TD STYLE="white-space: nowrap; width: 2%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="white-space: nowrap; width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right">100.0</TD><TD STYLE="white-space: nowrap; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="white-space: nowrap; width: 2%; font: 10pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="white-space: nowrap; width: 10%; font: 10pt Times New Roman, Times, Serif; text-align: right">100.0</TD><TD STYLE="white-space: nowrap; width: 1%; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="white-space: nowrap; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 13.5pt">Cost of revenue</TD><TD STYLE="white-space: nowrap; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="white-space: nowrap; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">92.8</TD><TD STYLE="white-space: nowrap; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="white-space: nowrap; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="white-space: nowrap; border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">93.6</TD><TD STYLE="white-space: nowrap; padding-bottom: 1pt; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="white-space: nowrap; font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt">Gross profit</TD><TD STYLE="white-space: nowrap; font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="white-space: nowrap; border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">7.2</TD><TD STYLE="white-space: nowrap; padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD><TD STYLE="white-space: nowrap; font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&nbsp;</TD>
    <TD STYLE="white-space: nowrap; border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&nbsp;</TD><TD STYLE="white-space: nowrap; border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">6.4</TD><TD STYLE="white-space: nowrap; padding-bottom: 2.5pt; font: 10pt Times New Roman, Times, Serif; text-align: left">%</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B><I>Revenue</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Revenue for our International
segment for the year ended September&nbsp;30, 2023 increased $195.4&nbsp;million, or 6.1%, to $3,402.1&nbsp;million as compared to $3,206.7&nbsp;million
for the corresponding period last year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
increase in revenue for the year ended September&nbsp;30, 2023 was primarily </FONT>due to increased growth in the United Kingdom <U>of
$67.8 million</U>, Middle East <U>of $121.6 million</U> and Australia <U>of $36.8 million</U> compared to the prior year, which more than
offset the <U>$109.6 million</U> impact of the stronger U.S. dollar as compared to the functional currencies of our foreign operations.
Growth was led by the Transportation, Facilities, and Water <U>end </U>markets, <U>which increased $174.4 million, $96.2 million, and
$25.1 million, respectively, compared to the prior year, which have benefited from the end market trends discussed in the consolidated
revenue section above</U>, <U>offset by the previously noted impact of a stronger U.S. dollar.</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><B><I><U>Cost of Revenue</U></I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><U>Cost of revenue for the
year ended September&nbsp;30, 2023 increased $156.2 million, or 5.2%, to $3,157.0 million as compared to $3,000.8 million for the corresponding
period last year.</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><U>The increase in cost of
revenue for the year ended September&nbsp;30, 2023 was due to an increase in labor costs of $146.9 million for an increase in annual average
compensation while headcount was consistent with prior year. Cost of revenue decreased as a percentage of revenue compared to the prior
year.</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; color: #212529"><B><I>Gross
Profit</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Gross profit for our International
segment for the year ended September&nbsp;30, 2023 increased $39.2&nbsp;million, or 19.0%, to $245.1&nbsp;million as compared to $205.9
million for the corresponding period last year. As a percentage of revenue, gross profit increased to 7.2% of revenue for the year ended
September&nbsp;30, 2023 from 6.4% in the corresponding period last year.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #212529">The
increase in gross profit and gross profit as a percentage of revenue for the year ended September&nbsp;30, 2023 was primarily due to an
increase in revenue and reduced costs resulting from country </FONT>exits, ongoing investments in enterprise capability centers, shared
service centers, and delivery efficiency<FONT STYLE="color: #212529">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 7 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence -->&nbsp;</P><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">Confidential Treatment Requested by AECOM A00007</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">FOIA Confidential Treatment Requested by AECOM</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Pursuant to 17 C.F.R. &sect;200.83</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 51%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><IMG SRC="tm2412670d1_correspimg001.jpg" ALT="" STYLE="height: 29px; width: 113px"></B></FONT></P></TD>
    <TD STYLE="width: 28%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>AECOM</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>13355 Noel Road</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>Dallas, TX 7240</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">www.aecom.com</P></TD>
    <TD STYLE="width: 21%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">972.788.1000&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;tel</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: #212529"><B><I>AECOM Capital</I></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&NegativeThickSpace;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="14" STYLE="font: bold 10pt Times New Roman, Times, Serif; color: #212529; text-align: center; border-bottom: Black 1pt solid">Fiscal Year Ended</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&NegativeThickSpace;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; color: #212529; text-align: center">September&nbsp;30,</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; color: #212529; text-align: center">September&nbsp;30,</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="6" STYLE="font: bold 10pt Times New Roman, Times, Serif; color: #212529; text-align: center; border-bottom: Black 1pt solid">Change</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&NegativeThickSpace;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; color: #212529; text-align: center; border-bottom: Black 1pt solid">2023</TD><TD STYLE="border-bottom: White 1pt solid; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD><TD STYLE="border-bottom: White 1pt solid; font: bold 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; color: #212529; text-align: center; border-bottom: Black 1pt solid">2022</TD><TD STYLE="border-bottom: White 1pt solid; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD><TD STYLE="border-bottom: White 1pt solid; font: bold 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; color: #212529; text-align: center; border-bottom: Black 1pt solid">$</TD><TD STYLE="border-bottom: White 1pt solid; padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD><TD STYLE="border-bottom: White 1pt solid; font: bold 10pt Times New Roman, Times, Serif; color: #212529; padding-bottom: 1pt">&nbsp;</TD>
    <TD COLSPAN="2" STYLE="font: bold 10pt Times New Roman, Times, Serif; color: #212529; text-align: center; border-bottom: Black 1pt solid">%</TD><TD STYLE="padding-bottom: 1pt; font: bold 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&NegativeThickSpace;</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD COLSPAN="14" STYLE="font: bold 10pt Times New Roman, Times, Serif; color: #212529; text-align: center">(in&nbsp;millions)</TD><TD STYLE="font: bold 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="width: 44%; font: 10pt Times New Roman, Times, Serif; color: #212529">Revenue</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">0.7</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">2.2</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="width: 2%; font-size: 10pt">&nbsp;</TD>
    <TD STYLE="width: 1%; font-size: 10pt; text-align: left">$</TD><TD STYLE="width: 10%; font-size: 10pt; text-align: right">(1.5</TD><TD STYLE="width: 1%; font-size: 10pt; text-align: left">)</TD><TD STYLE="width: 2%; font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="width: 10%; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">(68.2</TD><TD STYLE="width: 1%; font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">)%</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: White">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">Equity in earnings of joint ventures</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">(303.9</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">24.4</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">(328.3</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD><TD STYLE="font: italic 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: italic 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: italic 10pt Times New Roman, Times, Serif; color: #212529; text-align: right"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #212529"><I>NM</I></FONT><FONT STYLE="color: #212529">*</FONT></TD><TD STYLE="font: italic 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">General and administrative expenses</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">(12.6</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">(12.6</TD><TD STYLE="font-size: 10pt; text-align: left">)</TD><TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="font-size: 10pt; text-align: left">$</TD><TD STYLE="font-size: 10pt; text-align: right">&mdash;</TD><TD STYLE="font-size: 10pt; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529">&nbsp;</TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">&nbsp;</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: right">0.0</TD><TD STYLE="font: 10pt Times New Roman, Times, Serif; color: #212529; text-align: left">%</TD></TR>
  </TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; color: #212529">* <I>Not Meaningful</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: #212529">Equity
in earnings of joint ventures for the year ended September&nbsp;30, 2023 decreased $328.3&nbsp;million, or 1345.5%, to a loss of $303.9&nbsp;million
compared to earnings of $24.4&nbsp;million for the corresponding period in the prior year. The decrease was primarily due to </FONT>impairment
losses recognized in the third quarter of fiscal 2023<FONT STYLE="color: #212529">.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>2.</B></FONT></TD><TD STYLE="text-align: justify"><B>Please revise to discuss and analyze cost of revenue separately. Quantify and discuss the impact of each
significant component of costs comprising cost of revenue that caused cost of revenue to materially vary (or not vary when expected to).
This disclosure should be presented in a manner so as to allow investors to discern the relative contribution of each of multiple components
cited to the total change in cost of revenue. In addition, the impacts of material variances in components of cost of revenue that offset
each other should be separately disclosed, quantified and discussed (and not netted). Given the potential for differing or offsetting
results in your various segments, we encourage you to provide these disclosures at the segment level (which may make disclosure at the
consolidated level not needed). In any event, you should revise to provide discussion and analysis of cost of revenue at the segment level
when a change in a segment&rsquo;s cost of revenue impacts the segment&rsquo;s measure of profit. Please provide us with a copy of your
intended revised disclosure.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>AECOM&rsquo;s Response to Comment 2</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In response to the Staff&rsquo;s comments, in
future filings the Company will revise its disclosures within Management&rsquo;s Discussion and Analysis of Financial Condition and Results
of Operations consistent with the response to Comment 1 above, which includes the revised disclosure discussing cost of revenue.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Notes to Consolidated Financial Statements</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Note 16. Other Financial Information, page&nbsp;88</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>3.</B></FONT></TD><TD STYLE="text-align: justify"><B>You disclose you did not have material revisions to estimates for contract where revenue is recognized
using the input method during the twelve months ended September&nbsp;30, 2023 and 2022. Please tell us the aggregate impact of changes
in contract estimates on your results of operations for each year of the three year period ended September&nbsp;30, 2023. Please also
tell us your basis for measuring this aggregate amount, including whether individual contract amount thresholds were used in determining
the aggregate amount. Refer to ASC 250-10-50-4.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 8 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence -->&nbsp;</P><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">Confidential Treatment Requested by AECOM A00008</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<!-- Field: Split-Segment; Name: 2 -->
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">FOIA Confidential Treatment Requested by AECOM</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Pursuant to 17 C.F.R. &sect;200.83</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 51%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><IMG SRC="tm2412670d1_correspimg001.jpg" ALT="" STYLE="height: 29px; width: 113px"></B></FONT></P></TD>
    <TD STYLE="width: 28%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>AECOM</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>13355 Noel Road</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>Dallas, TX 7240</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">www.aecom.com</P></TD>
    <TD STYLE="width: 21%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">972.788.1000&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;tel</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>AECOM&rsquo;s Response to Comment 3</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company determines the aggregate impact to
its changes in estimates by analyzing the quarterly change in gross profit percentage on a contract-by-contract basis. The Company typically
has approximately 35,000 active projects at any given time with an average project duration of less than one year. Changes in gross profit
percentage are influenced by both changes in estimates and contract modifications. The Company investigates any change in gross profit
percentage related to changes in estimates that result in an increase or decrease in revenue of greater than $1 million for the period
at an individual contract level, which changes aggregated to less than 0.1% of revenues for each of the last three fiscal years. As such,
the Company determined the aggregate impact did not have a material impact to its financial statements for each year of the three-year
period ended September&nbsp;30, 2023.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Note 19, Reportable Segments and Geographic Information, page&nbsp;91</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>4.</B></FONT></TD><TD STYLE="text-align: justify"><B>Please tell us, and revise to disclose, the factors used to identify your reportable segments, including
the basis of organization (for example, whether management has chosen to organize the company around differences in products and services,
geographic areas, or as a combination of factors and whether operating segments have been aggregated). Please refer to ASC 280-10-50-21.
As part of your response, please also tell us how you identified your operating segments based on the criteria provided in ASC 280-10-50-1
through 50-9 and provide us with a list of these operating segments. To the extent you have more than one operating segment, please tell
us how you considered the aggregation criteria in ASC 280-10-50-11 and the quantitative thresholds in ASC 280-10-50-12 in determining
your reportable segments.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>AECOM&rsquo;s Response to Comment 4</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Determination of operating segments</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company regularly assesses its segment presentation
based on the criteria outlined in ASC 280-10 and is primarily organized in a geographical operating and reporting structure. The Company
has identified seven operating segments that aggregate to three reportable segments consistent with the principles of ASC 280, as illustrated
below.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 80%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 32%; border: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Reportable
    Segments</B></FONT></TD>
    <TD STYLE="width: 68%; border-top: Black 1pt solid; border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Operating
    Segments</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Americas</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Design and Consulting Services Americas (&ldquo;DCSA&rdquo;)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Construction Management (&ldquo;CM&rdquo;)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">International</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Europe&nbsp;&amp; India (&ldquo;E&amp;I&rdquo;)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Middle East and Africa (&ldquo;MEA&rdquo;)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Asia </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify">&nbsp;</TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Australia&nbsp;&amp; New Zealand (&ldquo;ANZ&rdquo;)</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">ACAP</FONT></TD>
    <TD STYLE="border-right: Black 1pt solid; border-bottom: Black 1pt solid; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">AECOM Capital (&ldquo;ACAP&rdquo;)</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 1; Options: NewSection; Value: 9 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence -->&nbsp;</P><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">Confidential Treatment Requested by AECOM A00009</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">FOIA Confidential Treatment Requested by AECOM</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Pursuant to 17 C.F.R. &sect;200.83</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 51%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><IMG SRC="tm2412670d1_correspimg001.jpg" ALT="" STYLE="height: 29px; width: 113px"></B></FONT></P></TD>
    <TD STYLE="width: 28%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>AECOM</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>13355 Noel Road</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>Dallas, TX 7240</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">www.aecom.com</P></TD>
    <TD STYLE="width: 21%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">972.788.1000&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;tel</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Consistent with ASC 280-10-50-1, each of these
operating segments perform business activities from which they earn revenue and incur expenses, have discrete financial information available,
and the operating results are regularly reviewed by the Company&rsquo;s chief operating decision maker (&ldquo;CODM&rdquo;), which is
the Company&rsquo;s chief executive officer, to allocate resources and assess the performance of the operating segment. The CODM evaluates
the performance of each operating segment based on, among other things, revenue less pass-through revenue (&ldquo;NSR&rdquo;), attributable
earnings before interest, tax and amortization (&ldquo;EBITA&rdquo;), and operating cash flows.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&rsquo;s Americas reportable segment
is comprised of the DCSA operating segment and the CM operating segment, both which operate primarily in the United States. The Company&rsquo;s
International reportable segment is comprised of the E&amp;I, MEA, Asia, and ANZ operating segments that operate in countries within those
geographic regions. These operating segments provide substantially the same services, but to clients in different geographical regions.
Specifically, they provide planning, consulting, architectural and engineering design services, and program and construction management
services to public and private clients. The Company&rsquo;s seventh operating segment, AECOM Capital (&ldquo;ACAP&rdquo;), is its own
reportable segment and primarily invests in and develops real estate projects. Consistent with ASC 280-10-50-4, certain expenses that
are determined to relate to the Company as a whole are not deemed to be part of an operating segment and are reported within Corporate.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Like many large companies, the Company also reports
financial information on a global end market basis and designates global business line leaders to increase efficiency in sales pursuits
and project delivery. These global business lines include Transportation, Facilities, Water, Environment, and Program Management. The
CODM receives financial information such as NSR and EBITA by global business lines. However, the financial information provided to the
CODM for global business lines is a byproduct of either the geographic reporting, planning, and forecasting or by the end client of the
contract and does not contain the same level of financial information the CODM utilizes from the geographic operations to make resource
allocation decisions. Structurally and functionally, geographic business line leaders report through to geography managers. For example,
the E&amp;I Transportation leader reports to and is directly accountable to the E&amp;I operating segment manager, not the global business
line leader, and costs associated with functional support and real estate for the E&amp;I Transportation leader are the responsibility
of the E&amp;I operating segment manager. Lastly, staffing and resource allocation decisions are made at the geographical level, not at
a global business line level. As such, we do not believe that any of the global business lines constitute an operating segment as the
financial information is not used by the CODM to make decisions to allocate resources and assess performance as required under ASC 280-10-50-1(b).</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><I>Aggregation of operating segments</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company&rsquo;s Americas and International
reportable segments were determined after applying the aggregation criteria in ASC 280-10-50-11 and the quantitative thresholds outlined
in ASC 280-10-50-12. Those criteria allow aggregation when:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></FONT></TD><TD>Aggregation is consistent with the objective and basic principles of ASC 280</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></FONT></TD><TD>The operating segments have similar economic characteristics</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></FONT></TD><TD>Operating segments are similar in all of the following qualitative characteristics</TD></TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></FONT></TD><TD>The nature of the products and services</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></FONT></TD><TD>The nature of the production process</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence -->&nbsp;</P><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">Confidential Treatment Requested by AECOM A000010</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">FOIA Confidential Treatment Requested by AECOM</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Pursuant to 17 C.F.R. &sect;200.83</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 51%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><IMG SRC="tm2412670d1_correspimg001.jpg" ALT="" STYLE="height: 29px; width: 113px"></B></FONT></P></TD>
    <TD STYLE="width: 28%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>AECOM</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>13355 Noel Road</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>Dallas, TX 7240</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">www.aecom.com</P></TD>
    <TD STYLE="width: 21%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">972.788.1000&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;tel</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></FONT></TD><TD>The type or class of customer for their produces and services</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></FONT></TD><TD>The methods used to distribute their products or provide their services</TD></TR>
<TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.1in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><FONT STYLE="font-family: Symbol">&middot;</FONT></FONT></TD><TD>If applicable, the nature of the regulatory environment</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in"><I>Aggregation is consistent with
the objectives and basic principles of ASC 280</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in"><B>Rule&nbsp;83 confidential treatment
request made by AECOM; request number 1.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consistent
with the basic principles of ASC 280, aggregation is appropriate only when the operating segments are so similar that presenting the information
separately would not significantly add to an investor&rsquo;s understanding of an entity&rsquo;s future prospects. As part of its Think
and Act Globally strategy, the Company&rsquo;s operating structure promotes greater connectivity and collaboration across its operating
segments and global business lines. The Company has made substantial investments in enterprise capability centers, shared service centers,
and digital solutions. These investments benefit the entire organization and allow the Company to allocate its best resources to its most
critical projects around the world. However, there is still an important distinction between the Americas and the rest of the world. </FONT>[***]</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in"><I>The aggregated operating segments
have similar economic characteristics</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">The economic
characteristics are similarly aligned. While ASC 280-10 includes long-term gross margin as an example of similar economic characteristics,
the Company also considers different measures of profit or loss used by the CODM to assess performance. Specifically, the CODM considers
NSR and EBITA as a percentage of NSR, including long-term EBITA as a percentage of NSR, as the main metric utilized by the CODM to allocate
resources across the operating segments. These metrics are utilized in the short-term incentive compensation plans for segment managers
and reported to the board of directors on a quarterly basis to track segment performance. Further, the operating segments&rsquo; annual
financial plans are developed with EBITA as a percentage of NSR as the key metric, consistent with the Company&rsquo;s external communication
to its investors with a focus on increasing margin and profitability over the past three to four years. The following tables present NSR
in millions, NSR growth, and EBITA as a percentage of NSR for the last three fiscal years and forecasts for fiscal years 2024 and 2025:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in"><B>Rule&nbsp;83 confidential treatment
request made by AECOM; request number 2.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">[***]</TD><TD STYLE="text-align: justify"></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">ASC 280 does
not mandate a definitive threshold for determining economic similarity but emphasizes management&rsquo;s judgment. The Company identified
a clear economic distinction between the America&rsquo;s based businesses of DCSA and CM and the international businesses in E&amp;I,
MEA, Asia, and ANZ even though the nature of services provided is substantially the same.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in"><B>Rule&nbsp;83 confidential treatment
request made by AECOM; request number 3.</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in">[***]</TD><TD STYLE="text-align: justify"></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence -->&nbsp;</P><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">Confidential Treatment Requested by AECOM A000011</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">FOIA Confidential Treatment Requested by AECOM</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Pursuant to 17 C.F.R. &sect;200.83</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 51%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><IMG SRC="tm2412670d1_correspimg001.jpg" ALT="" STYLE="height: 29px; width: 113px"></B></FONT></P></TD>
    <TD STYLE="width: 28%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>AECOM</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>13355 Noel Road</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>Dallas, TX 7240</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">www.aecom.com</P></TD>
    <TD STYLE="width: 21%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">972.788.1000&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;tel</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in"><I>The operating segments have similar
characteristics &ndash; nature of the products and services</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">All of the Company&rsquo;s
operating segments provide knowledge-based professional infrastructure consulting services for a fee. These services include planning,
consulting, architectural and engineering design, and program and construction management for industrial, commercial, institutional and
government clients. For each of these services, the Company provides its technical expertise to its clients, including its expertise in
civil, structural, process, mechanical, geotechnical systems, architectural, project economics, and health and safety work. The Company
leverages the similarities to provide services and support bids across all operating segments. As noted above, the Company&rsquo;s global
business lines streamline work delivery and place the best and most qualified professionals, regardless of geographic location, on the
project to support successful outcomes for our clients such that projects in the Middle East, such as the developments at NEOM and Al
Ula, are serviced by professionals in our E&amp;I and ANZ operating segments. Our Northern Metropolis pursuit in Hong Kong in our Asia
operating segment is supported by our teams in ANZ and will be delivered by professionals across the ANZ, E&amp;I, and DCSA operating
segments. The Company&rsquo;s DCSA and CM operating segments routinely partner on large, complex projects, such as the New Terminal One
at JFK International Airport,&nbsp;Intuit Dome, and the Los Angeles 2028 Olympics, as well as several projects within our Facilities end
market. Lastly, our shared services center professionals work for each operating segment, providing consistent delivery of our services
across the globe.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in"><I>The aggregated operating segments
have similar characteristics &ndash; nature of the production process</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">As previously
noted, the Company&rsquo;s production process is substantially similar across the operating segments and reflective of improvements in
recent years through increased utilization of digital tools and shared service centers. The Company provides planning, consulting, architectural
and engineering design, and program and construction management services to its clients utilizing a global set of tools and delivery standards.
As clients are asking for innovative and advanced solutions to increasingly complex challenges, the Company&rsquo;s digital suite of products,
best practices, and investments in innovation are creating a more holistic, consistent approach to its work and client deliverables. The
Company continues to expand the use of global shared service centers that provide consistent, quality deliverables to all operating segments
for both direct and support activities and have already realized benefits of this structure by meeting the needs of its most challenging
multinational clients.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"><I>The aggregated
operating segments have similar characteristics &ndash; type or class of customer for their products and services</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">The primary customers
for all of the operating segments are state and local governments, branches of the national government, airport and transportation authorities,
other government funded organizations, and large private companies. These customers are primarily seeking services to build large construction
projects, such as airports, high-rise buildings, sporting arenas, bridges and highways, or environmental facilities. For example, the
Company has master services agreements with several large multinational companies to provide them with a consistent set of services and
deliverables under a single agreement globally from the Company, regardless of the operating segment that is performing the services for
these clients.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 4 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence -->&nbsp;</P><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">Confidential Treatment Requested by AECOM A000012</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">FOIA Confidential Treatment Requested by AECOM</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Pursuant to 17 C.F.R. &sect;200.83</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 51%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><IMG SRC="tm2412670d1_correspimg001.jpg" ALT="" STYLE="height: 29px; width: 113px"></B></FONT></P></TD>
    <TD STYLE="width: 28%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>AECOM</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>13355 Noel Road</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>Dallas, TX 7240</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">www.aecom.com</P></TD>
    <TD STYLE="width: 21%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">972.788.1000&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;tel</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"><I>The aggregated
operating segments have similar characteristics &ndash; methods used to distribute their products or provide their services</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">All of the Company&rsquo;s
operating segments provide professional services to an owner that typically retains ownership of the output throughout the time the services
are rendered. All of the operating segments employ professional engineers, architects, and project managers to deliver services to clients.
Each of these operating segments recognize revenue over time as the services are rendered and are performed on-site at client locations,
in the office, or a combination of both depending on the contract specifications from the client. Personnel and resources are routinely
shared among geographies when skillsets to perform work are common and work product such as design documents and construction management
work schedules can be performed anywhere in the globe and shared through the use of consistent technical software platforms and tools.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"><I>The aggregated
operating segments have similar economic characteristics &ndash; nature of the regulatory environment</I></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">While professional
services are not a highly regulated business, the regulatory environment will depend on the contracting agency, which may include state,
local, or international governments, and the jurisdiction where the work is either performed or projects are being constructed. Though
most jurisdictions will typically conform to a set of international standards, such as the International Building Code within the United
States, there is disparity across jurisdictions. Even in a fragmented regulatory environment, the basis of design is generally consistent.
The Company&rsquo;s worldwide delivery model provides a benefit in providing a consistent product that helps to lower regulatory hurdles.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">ACAP is unique
among the other operating segments because it primarily invests in and develops real estate projects rather than provide consulting services.
Accordingly, ACAP does not meet the aggregation criteria under ASC 280-10-50-12 and is presented as its own reportable segment.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify">The Company has
reported information separately for all operating segments, including those that meet the aggregation criteria, as reportable segments,
satisfying the quantitative thresholds required by ASC 280-10-50-12 and 280-10-50-14. Based on the similar characteristics noted above,
we believe that reporting any of the operating segments that have been aggregated into the Americas and International reportable segments
on an individual basis would not provide significant benefit to users of the financial statements and the aggregation of these operating
segments is consistent with the objectives and basic principles of ASC 280.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in">In future filings,
the Company will revise its disclosure for reportable segments and geographic information as follows:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0; margin-bottom: 0pt; text-align: justify; color: #212529">The <U>Company
manages its operations under three reportable segments</U> <STRIKE>Company&rsquo;s reportable segments are presented</STRIKE> according
to their geographic regions and business activities. <U>The Company evaluates the performance of its reportable segments based on revenue
less pass-through revenues and attributable earnings before interest, taxes, and amortization expense.</U> The Americas segment provides
planning, consulting, architectural and engineering design services, and construction management services to public and private clients
in the United States, Canada, and Latin America, while the International segment provides similar professional services to public and
private clients in Europe, the Middle East,&nbsp;India, Africa, and the Asia-Australia-Pacific regions. The Company&rsquo;s AECOM Capital
(ACAP) segment primarily invests in and develops real estate projects.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 5 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence -->&nbsp;</P><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">Confidential Treatment Requested by AECOM A000013</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">FOIA Confidential Treatment Requested by AECOM</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Pursuant to 17 C.F.R. &sect;200.83</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 51%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><IMG SRC="tm2412670d1_correspimg001.jpg" ALT="" STYLE="height: 29px; width: 113px"></B></FONT></P></TD>
    <TD STYLE="width: 28%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>AECOM</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>13355 Noel Road</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>Dallas, TX 7240</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">www.aecom.com</P></TD>
    <TD STYLE="width: 21%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">972.788.1000&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;tel</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in; color: #212529"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Although
the services provided are similar,</U></FONT> these reportable segments are organized by the differing specialized needs of the respective
clients, and how the Company manages its business. The Company has aggregated <STRIKE>various</STRIKE> operating segments into its <U>Americas
and International</U> reportable segments based on their similar characteristics, including similar long term financial performance, the
nature of services provided, internal processes for delivering those services, and types of customers.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Form&nbsp;8-K Furnished February&nbsp;4, 2024</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>Exhibit&nbsp;99.1 &ndash; Press Release, page&nbsp;1</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>5.</B></FONT></TD><TD STYLE="text-align: justify"><B>Please revise to present the most directly comparable GAAP measures with equal or greater prominence
as your non-GAAP measures. For example, we note references to adjusted EPS guidance and adjusted operating margin in the headlines and
adjusted guidance in the section titled &ldquo;Fiscal 2024 Financial Guidance.&rdquo; Refer to Item 10(e)(l)(i)(A)&nbsp;of Regulation
S-K.</B></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>AECOM&rsquo;s Response to Comment 5</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">The Company acknowledges the Staff&rsquo;s comment
and in future earnings releases furnished on Form&nbsp;8-K, the Company will not present adjusted EPS guidance, adjusted operating margin
or other non-GAAP measures in the headlines unless accompanied by the most directly comparable GAAP measure with equal or greater prominence.
The Company has historically only provided adjusted guidance and does not provide GAAP guidance to investors. In future earnings releases
furnished on Form&nbsp;8-K, the Company also will revise the section disclosing financial guidance, such as the section titled &ldquo;Fiscal
2024 Financial Guidance,&rdquo; to include a specific cross-reference to the non-GAAP reconciliation tables included in the earnings release.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 6 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence -->&nbsp;</P><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">Confidential Treatment Requested by AECOM A000014</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">FOIA Confidential Treatment Requested by AECOM</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Pursuant to 17 C.F.R. &sect;200.83</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 51%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><IMG SRC="tm2412670d1_correspimg001.jpg" ALT="" STYLE="height: 29px; width: 113px"></B></FONT></P></TD>
    <TD STYLE="width: 28%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>AECOM</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>13355 Noel Road</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT>Dallas, TX 7240</FONT></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">www.aecom.com</P></TD>
    <TD STYLE="width: 21%; padding-right: 2.15pt; padding-left: 2.15pt">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">972.788.1000&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;tel</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>Closing</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Please contact the undersigned at (714) 567-8559
with any questions or comments you may have regarding this letter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%">
  <TR STYLE="vertical-align: bottom">
    <TD STYLE="font-size: 10pt; width: 50%"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="width: 50%; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Very truly yours,</FONT></TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">/s/ Gaurav Kapoor</FONT></TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Gaurav Kapoor</FONT></TD></TR>
  <TR STYLE="font-size: 10pt; vertical-align: bottom">
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Chief Financial Officer</FONT></TD></TR>
  </TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">cc:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">W. Troy Rudd, Chief Executive Officer, AECOM</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">David Y. Gan, Chief Legal Officer, AECOM</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 7; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence -->&nbsp;</P><P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">Confidential Treatment Requested by AECOM A000015</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>tm2412670d1_correspimg001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 tm2412670d1_correspimg001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  $! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_
MVP!# 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0$!
M 0$! 0$! 0$! 0$! 0$! 0$! 0$! 0'_P  1"  = '$# 2(  A$! Q$!_\0
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M2S3-)"L<88%27P 7*5^T_P#P2(_X+Y?%[]L31/VTOC/^W'-\ /@W^SE^R?\
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M0->M_$%@+_0)89ECF6?2CY$=S%-&DUG/,T,R1O*%(!_K0[H?^HS_ . ]Q_\
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MO6>U50OCOX8[&$EU!%-',LOPBGWPRV[S1,L1@E!=76<*C1R?O=\*/V)?@/\
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..2?\ [YT?_P"4E% '_]D!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
