Ecology and Environment, Inc.
368 Pleasant View Drive
Lancaster, New York 14086
Tel.: (716) 684-8060
February 2, 2016
United States Securities and Exchange Commission
Washington, D.C. 20549
Attention: Terence O’Brien, Accounting Branch Chief
Re: | Ecology and Environment, Inc. |
Form 10-K for the Year ended July 31, 2015
Filed October 29, 2015
Dear Mr. O’Brien:
Following is Ecology and Environment, Inc.’s (“the Company”) response to the comment made in your letter dated January 27, 2016.
Form 10-K for the Year Ended July 31, 2015
Item 11. Executive Compensation, page 63
1. | SEC Comment: |
We note that all of your named executive officers received bonuses for fiscal year 2015. In future filings, please provide a brief description of the material factors necessary to understand the decision to grant bonuses to your named executive officers. Refer to Item 402(o) of Regulation S-K.
Management Response:
In future Form 10-K filings, we will provide a brief description of the material factors necessary to understand the decision to grant bonuses to our named executive officers.
The Company acknowledges that:
● | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
● | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
● | the Company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
If you have any questions or need clarification regarding this response, please contact our Controller, Peter Sorci, at (716) 684-8060, or via email at psorci@ene.com.
Sincerely,
/s/ Gerard A. Gallagher III |
Gerard A. Gallagher III
Chief Executive Officer
(Principal Executive Officer)