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<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<P align="center" style="font-size: 14pt"><B>SECURITIES AND EXCHANGE COMMISSION<BR>
&nbsp;</B>

<DIV align="center" style="font-size: 12pt"><B>Washington, D.C. 20549</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B><HR size="1" noshade width="20%" align="center"></B>
</DIV>

<P align="center" style="font-size: 18pt"><B>FORM S-8</B>


<P align="center" style="font-size: 12pt"><B>REGISTRATION STATEMENT<BR>
UNDER<BR>
THE SECURITIES ACT OF 1933</B>

<DIV align="center" style="font-size: 12pt"><B><HR size="1" noshade width="20%" align="center"></B>
</DIV>

<P align="center" style="font-size: 24pt"><B>ABM INDUSTRIES INCORPORATED</B>


<P align="center" style="font-size: 10pt"><B>(Exact Name of Registrant as Specified in Its Charter)</B>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="75%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="67%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="13%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="14%">&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Delaware</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="3" align="center" valign="top"><B>94-1369354</B></TD>
</TR>

<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>(State or Other Jurisdiction of</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="3" align="center" valign="top"><B>(I.R.S. Employer</B>
</TD>
</TR>

<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>Incorporation or Organization)</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="3" align="center" valign="top"><B>Identification No.)</B>
</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>160 Pacific Avenue, Suite&nbsp;222</B></DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top">&nbsp;</TD>
    <TD valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>San Francisco, CA</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">&nbsp;</TD>
    <TD align="right" valign="top"><B>94111</B></TD>
    <TD nowrap valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD align="center" valign="top"><DIV style="margin-left:0px; text-indent:-0px"><B>(Address of Principal Executive Offices)</B>
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD nowrap colspan="3" align="center" valign="top"><B>(Zip Code)</B>
</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>



<DIV align="center" style="font-size: 10pt"><HR size="1" noshade width="20%" align="center">
</DIV>


<P align="center" style="font-size: 10pt"><B>ABM Industries Incorporated</B>


<DIV align="center" style="font-size: 10pt"><B>2004 Employee Stock Purchase Plan</B></DIV>



<P align="center" style="font-size: 10pt"><B>(Full Title of the Plan)</B>



<DIV align="center" style="font-size: 10pt"><HR size="1" noshade width="20%" align="center">
</DIV>


<P align="center" style="font-size: 10pt"><B>Linda S. Auwers, Esq.<BR>
Senior Vice President, General Counsel and Corporate Secretary<BR>
ABM Industries Incorporated<BR>
160 Pacific Avenue, Suite&nbsp;222<BR>
San Francisco, CA 94111</B>



<P align="center" style="font-size: 10pt"><B>(Name and Address of Agent For Service)</B>



<P align="center" style="font-size: 10pt"><B>(415)&nbsp;733-4000</B>



<P align="center" style="font-size: 10pt"><B>(Telephone Number, Including Area Code, of Agent For Service)</B>



<P align="center" style="font-size: 10pt"><B>CALCULATION OF REGISTRATION FEE</B>





<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="19%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="2%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="6%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="4%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Amount</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount of</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><B>Title of Each Class of</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>To Be</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Maximum Offering</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Maximum Aggregate</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Registration</B></TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><B>Securities to be Registered</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Registered(1)</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Price Per Share(2)</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Offering Price(2)</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Fee</B><HR size="1" noshade></TD>
</TR>

<!-- End Table Head -->
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<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Common Stock, par value $.01 per
share (3)
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">2,000,000 shares
</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">$</TD>
    <TD align="right" valign="top">18.14</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">$</TD>
    <TD align="right" valign="top">36,280,000</TD>
    <TD nowrap valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="right" valign="top">$</TD>
    <TD align="right" valign="top">4,596.68</TD>
    <TD nowrap valign="top">&nbsp;</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>

<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">(1)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>This registration statement on Form S-8 (&#147;Registration Statement&#148;) shall also cover any additional
shares of common stock (hereinafter, the &#147;Common Stock&#148;) of ABM Industries Incorporated which become
issuable under the plan being registered pursuant to this Registration Statement by reason of any
stock dividend, stock split, recapitalization or any other similar transaction effected without the
receipt of consideration which results in an increase in the number of the Registrant&#146;s outstanding shares of Common Stock.</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">(2)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Pursuant to Rule&nbsp;457(h)(1), the proposed maximum offering price per share and the proposed maximum
aggregate offering price have been calculated on the basis of $18.14 per share, the average of the
high and low price of the Common Stock on the New York Stock Exchange on June&nbsp;14, 2004.</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">(3)</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Includes Preferred Stock Purchase Rights which, prior to the occurrence of certain events, will not
be exercisable or evidenced separately from the Common Stock.</TD>
</TR>

</TABLE>



<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<P><HR noshade><P>



<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left">
<!-- TOC -->
</DIV>
<DIV align="left">
<A name="tocpage"></A>
</DIV>

<P align="center" style="font-size: 10pt"><B>TABLE OF CONTENTS</B>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="100%">&nbsp;</TD>
</TR>
<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD><A href="#101"><DIV style="margin-left:10px; text-indent:-10px">PART I</DIV></A></TD>
</TR>

<TR valign="bottom">
    <TD><A href="#102"><DIV style="margin-left:20px; text-indent:-10px">ITEM 1. PLAN INFORMATION.*</DIV></A></TD>
</TR>

<TR valign="bottom">
    <TD><A href="#103"><DIV style="margin-left:20px; text-indent:-10px">ITEM 2. REGISTRANT INFORMATION AND EMPLOYEE PLAN ANNUAL INFORMATION.*</DIV></A></TD>
</TR>

<TR valign="bottom">
    <TD><A href="#104"><DIV style="margin-left:10px; text-indent:-10px">PART II</DIV></A></TD>
</TR>

<TR valign="bottom">
    <TD><A href="#105"><DIV style="margin-left:20px; text-indent:-10px">ITEM 3. INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE</DIV></A></TD>
</TR>

<TR valign="bottom">
    <TD><A href="#106"><DIV style="margin-left:20px; text-indent:-10px">ITEM 4. DESCRIPTION OF SECURITIES</DIV></A></TD>
</TR>

<TR valign="bottom">
    <TD><A href="#107"><DIV style="margin-left:20px; text-indent:-10px">ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL</DIV></A></TD>
</TR>

<TR valign="bottom">
    <TD><A href="#108"><DIV style="margin-left:20px; text-indent:-10px">ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS</DIV></A></TD>
</TR>

<TR valign="bottom">
    <TD><A href="#109"><DIV style="margin-left:20px; text-indent:-10px">ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED</DIV></A></TD>
</TR>

<TR valign="bottom">
    <TD><A href="#110"><DIV style="margin-left:20px; text-indent:-10px">ITEM 8. EXHIBITS</DIV></A></TD>
</TR>

<TR valign="bottom">
    <TD><A href="#111"><DIV style="margin-left:20px; text-indent:-10px">ITEM 9. UNDERTAKINGS</DIV></A></TD>
</TR>

<TR valign="bottom">
    <TD><A href="#112"><DIV style="margin-left:10px; text-indent:-10px">SIGNATURES</DIV></A></TD>
</TR>

<TR valign="bottom">
    <TD><A href="#113"><DIV style="margin-left:10px; text-indent:-10px">EXHIBIT INDEX</DIV></A></TD>
</TR>

<TR valign="bottom">
    <TD><A href="#114"><DIV style="margin-left:10px; text-indent:-10px">Exhibit&nbsp;5.1</DIV></A></TD>
</TR>

<TR valign="bottom">
    <TD><A href="#115"><DIV style="margin-left:10px; text-indent:-10px">Exhibit&nbsp;23.1</DIV></A></TD>
</TR>

<TR valign="bottom">
    <TD><A href="#116"><DIV style="margin-left:10px; text-indent:-10px">Exhibit&nbsp;24.1</DIV></A></TD>
</TR>

<TR valign="bottom">
    <TD><A href="#117"><DIV style="margin-left:10px; text-indent:-10px">Exhibit&nbsp;99.1</DIV></A></TD>
</TR>

<!-- End Table Body -->
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="f99710exv5w1.htm">EXHIBIT 5.1</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="f99710exv23w1.htm">EXHIBIT 23.1</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="f99710exv24w1.htm">EXHIBIT 24.1</A></FONT></TD></TR>
<TR><TD colspan="9"><FONT size="2">&nbsp;<A HREF="f99710exv99w1.htm">EXHIBIT 99.1</A></FONT></TD></TR>
</TABLE>
</DIV>

<DIV align="left">
<!-- /TOC -->
</DIV>


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left">
<A name="101"></A>
</DIV>

<P align="center" style="font-size: 10pt">PART I


<DIV align="left">
<A name="102"></A>
</DIV>

<P align="left" style="font-size: 10pt">ITEM 1. PLAN INFORMATION.*


<DIV align="left">
<A name="103"></A>
</DIV>

<P align="left" style="font-size: 10pt">ITEM 2. REGISTRANT INFORMATION AND EMPLOYEE PLAN ANNUAL INFORMATION.*




<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*&nbsp;Information required by Part&nbsp;I to be contained in the Section 10(a)
prospectus is omitted from this Registration Statement in accordance with Rule
428 under the Securities Act of 1933 (the &#147;Securities Act&#148;) and the Note to
Part&nbsp;I of Form S-8.

<DIV align="left">
<A name="104"></A>
</DIV>


<P align="center" style="font-size: 10pt">PART II


<DIV align="left">
<A name="105"></A>
</DIV>


<P align="left" style="font-size: 10pt">ITEM 3. INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The following documents filed by ABM Industries Incorporated (the
&#147;Company&#148; or &#147;Registrant&#148;) with the Securities and Exchange Commission
(&#147;Commission&#148;) are incorporated by reference into this Registration Statement:


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;The Company&#146;s Annual Report on Form 10-K for the fiscal year ended
October&nbsp;31, 2003.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;(1)&nbsp;The Company&#146;s Quarterly Reports on Form 10-Q for the quarters
ended January&nbsp;31, 2004 and April&nbsp;30, 2004 filed by the Company pursuant to
Section 13(a) or 15(d) of the Exchange Act; (2)&nbsp;the Company&#146;s Current Reports
on Form 8-K dated December&nbsp;10, 2003*, March&nbsp;9, 2004*, March&nbsp;31, 2004 and June
8, 2004* filed by the Company pursuant to Section 13(a) or 15(d) of the
Exchange Act.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;The description of the Company&#146;s common stock and preferred stock
purchase rights contained in registration statements filed under the Securities
Exchange Act of 1934 (the &#147;Exchange Act&#148;) on Form 8-A, including any subsequent
amendment or report filed for the purpose of updating such description.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;All documents subsequently filed by the Company pursuant to Sections
13(a), 13(c), 14, and 15(d) of the Exchange Act, prior to the filing of a
post-effective amendment which indicates that all securities offered have been
sold or which deregisters all securities then remaining unsold, shall be deemed
to be incorporated by reference in this Registration Statement and to be a part
hereof from the date of filing of such documents.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The consolidated balance sheets of the Company and its subsidiaries as of
October&nbsp;31, 2003 and 2002, and the related consolidated statements of income,
stockholders&#146; equity and comprehensive income, and cash flows for each of the
years in the three-year period ended October&nbsp;31, 2003, and the related
financial statement schedule, included in the Company&#146;s Annual Report on Form
10-K for the fiscal year ended October&nbsp;31, 2003, have been incorporated herein
by reference in reliance upon the report, also incorporated herein by
reference, of KPMG LLP, independent certified public accountants.


<P align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt"><HR size="1" noshade width="20%" align="left">


<DIV align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt">* This asterisk indicates Reports submitted to the Commission which include
information &#147;furnished&#148; pursuant to Items 9 and 12 of Form 8-K, which pursuant
to General Instruction B of Form 8-K is not deemed to be
&#147;filed&#148; for the
purpose of Section&nbsp;18 of the Exchange Act. The information furnished pursuant
to Items 9 and 12 in such reports is not subject to the liabilities of Section
18 of the Exchange Act, is not incorporated into this Report on Form S-8 and
the Company does not intend to incorporate these reports by reference into any
filing under the Securities Act or the Exchange Act.
</DIV>

<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">



<DIV align="left">
<A name="106"></A>
</DIV>


<P align="left" style="font-size: 10pt">ITEM 4. DESCRIPTION OF SECURITIES



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Inapplicable.

<DIV align="left">
<A name="107"></A>
</DIV>

<P align="left" style="font-size: 10pt">ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The legality of the shares of Common Stock issuable under the Company&#146;s
2004 Employee Stock Purchase Plan (the &#147;Plan&#148;) has been passed upon for the
Company by Linda S. Auwers, Esq., Senior Vice President, General Counsel and
Corporate Secretary of the Company. Ms.&nbsp;Auwers holds shares and options to
purchase shares of the Common Stock, and is eligible for participation in the
Plan.

<DIV align="left">
<A name="108"></A>
</DIV>

<P align="left" style="font-size: 10pt">ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;145 of the General Corporation Law of the State of Delaware
authorizes a court to award or a corporation&#146;s board of directors to grant
indemnification to directors and officers in terms that are sufficiently broad
to permit indemnification under certain circumstances for liabilities
(including reimbursement for expenses incurred) arising under the Securities
Act. Our certificate of incorporation contains a provision eliminating the
personal liability of our directors to the Company or its stockholders for
breach of fiduciary duty as a director to the fullest extent permitted by
applicable law. Our bylaws provide for the mandatory indemnification of our
directors and officers to the fullest extent permitted by Delaware law.
Further, our bylaws give us the power to indemnify our employees and agents to
the fullest extent permitted by Delaware law.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In addition, the Company has entered into a separate indemnification
agreement with each director that (i)&nbsp;provides for mandatory indemnification to
the fullest extent permitted by Delaware law, (ii)&nbsp;provides for a right of
contribution based on relative fault in the event that indemnification is not
permissible, and (iii)&nbsp;limits the obligation of the Company to provide
indemnification on account of any proceeding commenced by a director in his or
her individual right against the Company or against any officer, director, or
stockholder of the Company unless authorized in the specific case by a majority
of disinterested members of our board of directors.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;We have obtained directors&#146; and officers&#146; liability insurance which
insures directors and officers of the Company. The losses covered by the
policy are subject to certain exclusions and the policy contains certain
deductible provisions.

<DIV align="left">
<A name="109"></A>
</DIV>

<P align="left" style="font-size: 10pt">ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Inapplicable.

<DIV align="left">
<A name="110"></A>
</DIV>

<P align="left" style="font-size: 10pt">ITEM 8. EXHIBITS



<P>
<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">5.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Opinion of Linda S. Auwers.</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">23.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Consent of Independent Auditors.</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">23.2</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Consent of Linda S. Auwers (included in Exhibit&nbsp;5.1).</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">24.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>Power of Attorney.</TD>
</TR>

<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>

<TR valign="top" style="font-size: 10pt; color: #000000; background: transparent">
    <TD width="1%" nowrap align="right">99.1</TD>
    <TD width="1%">&nbsp;</TD>
    <TD>ABM Industries Incorporated 2004 Employee Stock Purchase Plan</TD>
</TR>

</TABLE>

<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

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<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left">
<A name="111"></A>
</DIV>

<P align="left" style="font-size: 10pt">ITEM 9. UNDERTAKINGS



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;The undersigned registrant hereby undertakes:


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;To file, during any period in which offers or sales are being made,
a post-effective amendment to this registration statement:


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;to include any prospectus required by section 10(a)(3) of the
Securities Act;


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;to reflect in the prospectus any facts or events arising after
the effective date of the registration statement (or the most recent
post-effective amendment thereof) which, individually or in the aggregate,
represent a fundamental change in the information set forth in the registration
statement;


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;to include any material information with respect to the plan of
distribution not previously disclosed in the registration statement or any
material change to such information in the registration statement;


<P align="left" style="margin-left: 0%; text-indent: 0%; margin-right: 0%; font-size: 10pt">provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the
information required to be included in a post-effective amendment by those
paragraphs is contained in periodic reports filed by the registrant pursuant to
section 13 or section 15(d) of the Exchange Act that are incorporated by
reference in the registration statement.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;That, for the purpose of determining any liability under the
Securities Act, each such post-effective amendment shall be deemed to be a new
registration statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed to be the initial bona
fide offering thereof.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;To remove from registration by means of a post-effective amendment
any of the securities being registered which remain unsold at the termination
of the offering.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;The undersigned registrant hereby undertakes that, for purposes of
determining any liability under the Securities Act, each filing of the
registrant&#146;s annual report pursuant to section 13(a) or section 15(d) of the
Exchange Act that is incorporated by reference in the registration statement
shall be deemed to be a new registration statement relating to the securities
offered therein, and the offering of such securities at that time shall be
deemed to be the initial bona fide offering thereof.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;Insofar as indemnification for liabilities arising under the
Securities Act may be permitted to directors, officers and controlling persons
of the registrant pursuant to the foregoing provisions, or otherwise, the
registrant has been advised that in the opinion of the Commission such
indemnification is against public policy as expressed in the Securities Act and
is, therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by the registrant of expenses
incurred or paid by a director, officer or controlling person of the registrant
in the successful defense of any action, suit or proceeding) is asserted by
such director, officer or controlling person in connection with the securities
being registered, the registrant will, unless in the opinion of its counsel the
matter has been settled by controlling precedent, submit to a court of
appropriate jurisdiction the question of whether such indemnification by it is
against public policy as expressed in the Securities Act and will be governed
by the final adjudication of such issue.


<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="left">
<A name="112"></A>
</DIV>


<P align="center" style="font-size: 10pt">SIGNATURES



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this registration
statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of San Francisco, State of California on the 15th day
of June, 2004.

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="65%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="30%">&nbsp;</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">ABM INDUSTRIES INCORPORATED</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">(Registrant)</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">/s/ Henrik C. Slipsager</TD>
</TR>

<TR style="font-size: 1px">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top"><HR size="1" noshade>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Henrik C. Slipsager</TD>
</TR>
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">President and Chief Executive Officer</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, this
registration statement has been signed by the following persons in the
capacities and on the date indicated.

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="23%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
    <TD width="12%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><B>Signature</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Title</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Date</B><HR size="1" noshade></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Principal Executive Officer:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Henrik C. Slipsager
<HR size="1" noshade width="100%" align="left">
Henrik C. Slipsager
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">President and Chief
Executive Officer
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">June&nbsp;15, 2004</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Principal Financial Officer:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ George B. Sundby
<HR size="1" noshade width="100%" align="left">
George B. Sundby
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Executive Vice President and
Chief Financial Officer
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">June&nbsp;15, 2004</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Principal Accounting Officer:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Maria De Martini<BR>
<HR size="1" noshade width="100%" align="left">
Maria De Martini
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Vice President and
Controller
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">June&nbsp;15, 2004</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="23%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
    <TD width="12%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="center"><B>Signature</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Title</B><HR size="1" noshade></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center"><B>Date</B><HR size="1" noshade></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Directors:</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*Linda Chavez<BR>
<HR size="1" noshade width="100%" align="left">
Linda Chavez
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">June&nbsp;15, 2004</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px"><HR size="1" noshade width="100%" align="left">
Luke S. Helms
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">_____, 2004</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*Maryellen C. Herringer
<HR size="1" noshade width="100%" align="left">
Maryellen C. Herringer
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">June&nbsp;15, 2004</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*Charles T. Horngren
<HR size="1" noshade width="100%" align="left">
Charles T. Horngren
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">June&nbsp;15, 2004</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*Henry L. Kotkins, Jr.
<HR size="1" noshade width="100%" align="left">
Henry L. Kotkins, Jr.
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">June&nbsp;15, 2004</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*Martinn H. Mandles
<HR size="1" noshade width="100%" align="left">
Martinn H. Mandles
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">June&nbsp;15, 2004</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*Theodore Rosenberg<BR>
<HR size="1" noshade width="100%" align="left">
Theodore Rosenberg
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">June&nbsp;15, 2004</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">/s/ Henrik C. Slipsager
<HR size="1" noshade width="100%" align="left">
Henrik C. Slipsager
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">June&nbsp;15, 2004</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">*William W. Steele
<HR size="1" noshade width="100%" align="left">
William W. Steele
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">June&nbsp;15, 2004</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">* By /s/ Linda S. Auwers
<HR size="1" noshade width="100%" align="left">
Linda S. Auwers</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<TR valign="bottom">
    <TD valign="top"><DIV style="margin-left:0px; text-indent:-0px">Attorney-in-fact</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>

<!-- End Table Body -->
</TABLE>
</DIV>



<P align="center" style="font-size: 10pt">&nbsp;
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always"><A HREF="#tocpage">Table of Contents</A></H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="left">
<A name="113"></A>
</DIV>

 <P align="left" style="font-size: 10pt">EXHIBIT INDEX



<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5.1 Opinion of Linda S. Auwers.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;23.1 Consent of Independent Auditors.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;23.2 Consent of Linda S. Auwers (included in Exhibit&nbsp;5.1).


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;24.1 Power of Attorney.


<P align="left" style="font-size: 10pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;99.1 ABM Industries Incorporated 2004 Employee Stock Purchase Plan.


<P align="center" style="font-size: 10pt">8
</DIV>

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sv8
Table of Contents
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
ABM INDUSTRIES INCORPORATED
(Exact Name of Registrant as Specified in Its Charter)
Delaware
94-1369354
(State or Other Jurisdiction of
(I.R.S. Employer
Incorporation or Organization)
Identification No.)
160 Pacific Avenue, Suite 222
San Francisco, CA
94111
(Address of Principal Executive Offices)
(Zip Code)
ABM Industries Incorporated
2004 Employee Stock Purchase Plan
(Full Title of the Plan)
Linda S. Auwers, Esq.
Senior Vice President, General Counsel and Corporate Secretary
ABM Industries Incorporated
160 Pacific Avenue, Suite 222
San Francisco, CA 94111
(Name and Address of Agent For Service)
(415) 733-4000
(Telephone Number, Including Area Code, of Agent For Service)
CALCULATION OF REGISTRATION FEE
Amount
Proposed
Proposed
Amount of
Title of Each Class of
To Be
Maximum Offering
Maximum Aggregate
Registration
Securities to be Registered
Registered(1)
Price Per Share(2)
Offering Price(2)
Fee
Common Stock, par value $.01 per
share (3)
2,000,000 shares
$
18.14
$
36,280,000
$
4,596.68
(1)
This registration statement on Form S-8 ("Registration Statement") shall also cover any additional
shares of common stock (hereinafter, the "Common Stock") of ABM Industries Incorporated which become
issuable under the plan being registered pursuant to this Registration Statement by reason of any
stock dividend, stock split, recapitalization or any other similar transaction effected without the
receipt of consideration which results in an increase in the number of the Registrant's outstanding shares of Common Stock.
(2)
Pursuant to Rule 457(h)(1), the proposed maximum offering price per share and the proposed maximum
aggregate offering price have been calculated on the basis of $18.14 per share, the average of the
high and low price of the Common Stock on the New York Stock Exchange on June 14, 2004.
(3)
Includes Preferred Stock Purchase Rights which, prior to the occurrence of certain events, will not
be exercisable or evidenced separately from the Common Stock.
TABLE OF CONTENTS
PART I
ITEM 1. PLAN INFORMATION.*
ITEM 2. REGISTRANT INFORMATION AND EMPLOYEE PLAN ANNUAL INFORMATION.*
PART II
ITEM 3. INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE
ITEM 4. DESCRIPTION OF SECURITIES
ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL
ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS
ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED
ITEM 8. EXHIBITS
ITEM 9. UNDERTAKINGS
SIGNATURES
EXHIBIT INDEX
Exhibit 5.1
Exhibit 23.1
Exhibit 24.1
Exhibit 99.1
EXHIBIT 5.1
EXHIBIT 23.1
EXHIBIT 24.1
EXHIBIT 99.1
Table of Contents
PART I
ITEM 1. PLAN INFORMATION.*
ITEM 2. REGISTRANT INFORMATION AND EMPLOYEE PLAN ANNUAL INFORMATION.*
* Information required by Part I to be contained in the Section 10(a)
prospectus is omitted from this Registration Statement in accordance with Rule
428 under the Securities Act of 1933 (the "Securities Act") and the Note to
Part I of Form S-8.
PART II
ITEM 3. INCORPORATION OF CERTAIN DOCUMENTS BY REFERENCE
The following documents filed by ABM Industries Incorporated (the
"Company" or "Registrant") with the Securities and Exchange Commission
("Commission") are incorporated by reference into this Registration Statement:
(a) The Company's Annual Report on Form 10-K for the fiscal year ended
October 31, 2003.
(b) (1) The Company's Quarterly Reports on Form 10-Q for the quarters
ended January 31, 2004 and April 30, 2004 filed by the Company pursuant to
Section 13(a) or 15(d) of the Exchange Act; (2) the Company's Current Reports
on Form 8-K dated December 10, 2003*, March 9, 2004*, March 31, 2004 and June
8, 2004* filed by the Company pursuant to Section 13(a) or 15(d) of the
Exchange Act.
(c) The description of the Company's common stock and preferred stock
purchase rights contained in registration statements filed under the Securities
Exchange Act of 1934 (the "Exchange Act") on Form 8-A, including any subsequent
amendment or report filed for the purpose of updating such description.
All documents subsequently filed by the Company pursuant to Sections
13(a), 13(c), 14, and 15(d) of the Exchange Act, prior to the filing of a
post-effective amendment which indicates that all securities offered have been
sold or which deregisters all securities then remaining unsold, shall be deemed
to be incorporated by reference in this Registration Statement and to be a part
hereof from the date of filing of such documents.
The consolidated balance sheets of the Company and its subsidiaries as of
October 31, 2003 and 2002, and the related consolidated statements of income,
stockholders' equity and comprehensive income, and cash flows for each of the
years in the three-year period ended October 31, 2003, and the related
financial statement schedule, included in the Company's Annual Report on Form
10-K for the fiscal year ended October 31, 2003, have been incorporated herein
by reference in reliance upon the report, also incorporated herein by
reference, of KPMG LLP, independent certified public accountants.
* This asterisk indicates Reports submitted to the Commission which include
information "furnished" pursuant to Items 9 and 12 of Form 8-K, which pursuant
to General Instruction B of Form 8-K is not deemed to be
"filed" for the
purpose of Section 18 of the Exchange Act. The information furnished pursuant
to Items 9 and 12 in such reports is not subject to the liabilities of Section
18 of the Exchange Act, is not incorporated into this Report on Form S-8 and
the Company does not intend to incorporate these reports by reference into any
filing under the Securities Act or the Exchange Act.
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ITEM 4. DESCRIPTION OF SECURITIES
Inapplicable.
ITEM 5. INTERESTS OF NAMED EXPERTS AND COUNSEL
The legality of the shares of Common Stock issuable under the Company's
2004 Employee Stock Purchase Plan (the "Plan") has been passed upon for the
Company by Linda S. Auwers, Esq., Senior Vice President, General Counsel and
Corporate Secretary of the Company. Ms. Auwers holds shares and options to
purchase shares of the Common Stock, and is eligible for participation in the
Plan.
ITEM 6. INDEMNIFICATION OF DIRECTORS AND OFFICERS
Section 145 of the General Corporation Law of the State of Delaware
authorizes a court to award or a corporation's board of directors to grant
indemnification to directors and officers in terms that are sufficiently broad
to permit indemnification under certain circumstances for liabilities
(including reimbursement for expenses incurred) arising under the Securities
Act. Our certificate of incorporation contains a provision eliminating the
personal liability of our directors to the Company or its stockholders for
breach of fiduciary duty as a director to the fullest extent permitted by
applicable law. Our bylaws provide for the mandatory indemnification of our
directors and officers to the fullest extent permitted by Delaware law.
Further, our bylaws give us the power to indemnify our employees and agents to
the fullest extent permitted by Delaware law.
In addition, the Company has entered into a separate indemnification
agreement with each director that (i) provides for mandatory indemnification to
the fullest extent permitted by Delaware law, (ii) provides for a right of
contribution based on relative fault in the event that indemnification is not
permissible, and (iii) limits the obligation of the Company to provide
indemnification on account of any proceeding commenced by a director in his or
her individual right against the Company or against any officer, director, or
stockholder of the Company unless authorized in the specific case by a majority
of disinterested members of our board of directors.
We have obtained directors' and officers' liability insurance which
insures directors and officers of the Company. The losses covered by the
policy are subject to certain exclusions and the policy contains certain
deductible provisions.
ITEM 7. EXEMPTION FROM REGISTRATION CLAIMED
Inapplicable.
ITEM 8. EXHIBITS
5.1
Opinion of Linda S. Auwers.
23.1
Consent of Independent Auditors.
23.2
Consent of Linda S. Auwers (included in Exhibit 5.1).
24.1
Power of Attorney.
99.1
ABM Industries Incorporated 2004 Employee Stock Purchase Plan
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ITEM 9. UNDERTAKINGS
(a) The undersigned registrant hereby undertakes:
(1) To file, during any period in which offers or sales are being made,
a post-effective amendment to this registration statement:
(i) to include any prospectus required by section 10(a)(3) of the
Securities Act;
(ii) to reflect in the prospectus any facts or events arising after
the effective date of the registration statement (or the most recent
post-effective amendment thereof) which, individually or in the aggregate,
represent a fundamental change in the information set forth in the registration
statement;
(iii) to include any material information with respect to the plan of
distribution not previously disclosed in the registration statement or any
material change to such information in the registration statement;
provided, however, that paragraphs (a)(1)(i) and (a)(1)(ii) do not apply if the
information required to be included in a post-effective amendment by those
paragraphs is contained in periodic reports filed by the registrant pursuant to
section 13 or section 15(d) of the Exchange Act that are incorporated by
reference in the registration statement.
(2) That, for the purpose of determining any liability under the
Securities Act, each such post-effective amendment shall be deemed to be a new
registration statement relating to the securities offered therein, and the
offering of such securities at that time shall be deemed to be the initial bona
fide offering thereof.
(3) To remove from registration by means of a post-effective amendment
any of the securities being registered which remain unsold at the termination
of the offering.
(b) The undersigned registrant hereby undertakes that, for purposes of
determining any liability under the Securities Act, each filing of the
registrant's annual report pursuant to section 13(a) or section 15(d) of the
Exchange Act that is incorporated by reference in the registration statement
shall be deemed to be a new registration statement relating to the securities
offered therein, and the offering of such securities at that time shall be
deemed to be the initial bona fide offering thereof.
(c) Insofar as indemnification for liabilities arising under the
Securities Act may be permitted to directors, officers and controlling persons
of the registrant pursuant to the foregoing provisions, or otherwise, the
registrant has been advised that in the opinion of the Commission such
indemnification is against public policy as expressed in the Securities Act and
is, therefore, unenforceable. In the event that a claim for indemnification
against such liabilities (other than the payment by the registrant of expenses
incurred or paid by a director, officer or controlling person of the registrant
in the successful defense of any action, suit or proceeding) is asserted by
such director, officer or controlling person in connection with the securities
being registered, the registrant will, unless in the opinion of its counsel the
matter has been settled by controlling precedent, submit to a court of
appropriate jurisdiction the question of whether such indemnification by it is
against public policy as expressed in the Securities Act and will be governed
by the final adjudication of such issue.
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SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the registrant
certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this registration
statement to be signed on its behalf by the undersigned, thereunto duly
authorized, in the City of San Francisco, State of California on the 15th day
of June, 2004.
ABM INDUSTRIES INCORPORATED
(Registrant)
/s/ Henrik C. Slipsager
Henrik C. Slipsager
President and Chief Executive Officer
Pursuant to the requirements of the Securities Act of 1933, this
registration statement has been signed by the following persons in the
capacities and on the date indicated.
Signature
Title
Date
Principal Executive Officer:
/s/ Henrik C. Slipsager
Henrik C. Slipsager
President and Chief
Executive Officer
June 15, 2004
Principal Financial Officer:
/s/ George B. Sundby
George B. Sundby
Executive Vice President and
Chief Financial Officer
June 15, 2004
Principal Accounting Officer:
/s/ Maria De Martini
Maria De Martini
Vice President and
Controller
June 15, 2004
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Signature
Title
Date
Directors:
*Linda Chavez
Linda Chavez
Director
June 15, 2004
Luke S. Helms
Director
_____, 2004
*Maryellen C. Herringer
Maryellen C. Herringer
Director
June 15, 2004
*Charles T. Horngren
Charles T. Horngren
Director
June 15, 2004
*Henry L. Kotkins, Jr.
Henry L. Kotkins, Jr.
Director
June 15, 2004
*Martinn H. Mandles
Martinn H. Mandles
Director
June 15, 2004
*Theodore Rosenberg
Theodore Rosenberg
Director
June 15, 2004
/s/ Henrik C. Slipsager
Henrik C. Slipsager
Director
June 15, 2004
*William W. Steele
William W. Steele
Director
June 15, 2004
* By /s/ Linda S. Auwers
Linda S. Auwers
Attorney-in-fact
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EXHIBIT INDEX
5.1 Opinion of Linda S. Auwers.
23.1 Consent of Independent Auditors.
23.2 Consent of Linda S. Auwers (included in Exhibit 5.1).
24.1 Power of Attorney.
99.1 ABM Industries Incorporated 2004 Employee Stock Purchase Plan.
8