-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 VZKPIS9Sfdb6LGXMRNipgO/NExugZ+56J6UAmnmCZKsQJuD6WYJjsXg3cWdtdRqZ
 MUPty1KFRgxD6ClIuIVJFg==

<SEC-DOCUMENT>0001193125-08-144090.txt : 20080630
<SEC-HEADER>0001193125-08-144090.hdr.sgml : 20080630
<ACCEPTANCE-DATETIME>20080630163350
ACCESSION NUMBER:		0001193125-08-144090
CONFORMED SUBMISSION TYPE:	11-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20071231
FILED AS OF DATE:		20080630
DATE AS OF CHANGE:		20080630

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACUITY BRANDS INC
		CENTRAL INDEX KEY:			0001144215
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-CHEMICALS & ALLIED PRODUCTS [5160]
		IRS NUMBER:				582632672
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		11-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-16583
		FILM NUMBER:		08926244

	BUSINESS ADDRESS:	
		STREET 1:		1170 PEACHTREE STREET, NE
		STREET 2:		SUITE 2400
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30309-7676
		BUSINESS PHONE:		404-853-1400

	MAIL ADDRESS:	
		STREET 1:		1170 PEACHTREE STREET, NE
		STREET 2:		SUITE 2400
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30309-7676

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	L&C SPINCO INC
		DATE OF NAME CHANGE:	20010629
</SEC-HEADER>
<DOCUMENT>
<TYPE>11-K
<SEQUENCE>1
<FILENAME>d11k.htm
<DESCRIPTION>FORM 11-K
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>2
<FILENAME>dex231.htm
<DESCRIPTION>CONSENT OF INDEPENDENT PUBLIC ACCOUNTING FIRM
</DOCUMENT>
</SUBMISSION>