On December 11, 2007, ABM Industries Incorporated (the "Company") issued a press release announcing financial results related to fiscal year 2007 and the fourth quarter of fiscal year 2007. A copy of the press release is attached as Exhibit 99.1, which is incorporated into this item by reference. Item 8.01 Other Events.

On December 11, 2007, the Board of Directors of the Company declared a quarterly dividend of $0.125 per share, payable on February 4, 2008 to stockholders of record on January 10, 2008. A copy of the press release announcing the declaration of the dividend is attached as Exhibit 99.2, which is incorporated into this item by reference. Item 9.01 Financial Statements and Exhibits.

(c) Exhibits.

99.1       Press Release of ABM Industries Incorporated dated December 11, 2007,
           announcing financial results related to fiscal year 2007 and the
           fourth quarter of fiscal year 2007.

99.2       Press Release of ABM Industries Incorporated dated December 11, 2007,
           announcing the declaration of a dividend.