<SEC-DOCUMENT>0001144215-20-000029-index.html : 20200324
<SEC-HEADER>0001144215-20-000029.hdr.sgml : 20200324
<ACCEPTANCE-DATETIME>20200220091350
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001144215-20-000029
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20200220

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACUITY BRANDS INC
		CENTRAL INDEX KEY:			0001144215
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC LIGHTING & WIRING EQUIPMENT [3640]
		IRS NUMBER:				582632672
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0831

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		1170 PEACHTREE STREET, NE
		STREET 2:		SUITE 2300
		CITY:			ATLANTA
		STATE:			GA
		ZIP:			30309-7676
		BUSINESS PHONE:		404-853-1400

	MAIL ADDRESS:	
		STREET 1:		1170 PEACHTREE STREET, NE
		STREET 2:		SUITE 2300
		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>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>acuitytaglinea02.jpg
<TEXT>
Document 2 - file: acuitytaglinea02.jpg

</DOCUMENT>
</SEC-DOCUMENT>