September 23, 2024

Kurt B. McMaken
Chief Financial Officer
The Brink's Company
1801 Bayberry Court
Richmond, VA 23226-8100

       Re: The Brink's Company
           Form 10-K for the Fiscal Year ended December 31, 2023
           Filed February 29, 2024
           File No. 001-09148
Dear Kurt B. McMaken:

       We have reviewed your filing and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2023
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Results of Operations, page 24

1.     We note that you identify three non-GAAP measures when describing the
purpose of your
       non-GAAP information on page 24, as "to report our operating profit,
income from
       continuing operations and earnings per share without certain income and
expense items
       that do not reflect the regular earnings of our operations." You
indicate that you do not
       consider the excluded items to be reflective of your core operating
performance.
       However, you refer to pages 35-37 for the reconciliations which appear
to cover not only
       those measures but also eight additional non-GAAP measures, and it
appears that you
       have another four non-GAAP measures on page 40 and 42.

       Please revise your description of purpose as necessary to explain your
rationale for each
       non-GAAP measure that you present to comply with Item 10(e)(1)(i)(C) of
Regulation S-
       K; it should be clear why you believe each measure provides useful
information to
       investors regarding your financial condition and results of operations.
Given that you
       identify measures of revenue, capital expenditures and financing leases
as both GAAP
 September 23, 2024
Page 2

       and non-GAAP measures, also revise the labels as necessary to identify
the measures as
       either GAAP or non-GAAP. Your disclosures should provide appropriate and
clear
       differentiation between GAAP and non-GAAP measures.

       Given that the excluded items listed on page 28 include various
recurring costs such as
       reorganization and restructuring, acquisitions and dispositions, and the
effects of inflation,
       please also expand your discussion and analysis of the non-GAAP measures
on page 25 to
       clarify the nature of the recurring costs that have been excluded from
your non-GAAP
       measures and to explain why activity associated with the costs is not
relevant to
       understanding your core operating performance or regular earnings, in
your view.

Income and Expense Not Allocated to Segments
Corporate Expenses, page 28

2.     We note that the second table on page 28 is identified as    Other Items
Not Allocated to
       Segments    although items within the table are preceded by the label
Operating profit
       and the sum of the items is labeled in an identical manner. Please
correct the labels
       utilized to characterize the amounts presented within the tabulation.

       With regard to unallocated costs, please disclose the criteria utilized
to report such costs
       as either corporate expenses, which are in turn reflected in your
non-GAAP measures, or
       as other items which are excluded from your non-GAAP measures, and
explain how
       that criteria serves to appropriately differentiate between items that
are representative of
       "core operating performance" or "regular earnings" and items that are
not, in your view.

Non-GAAP Results Reconciled to GAAP, page 35

3.     Given the emphasis you have placed on non-GAAP measures throughout MD&A,
and
       considering language characterizing your non-GAAP measures as more
representative of
       core operating performance and regular earnings than the corresponding
GAAP measures,
       it is unclear how you have considered our Compliance and Disclosure
Interpretations
       (C&DI's) on Non-GAAP measures in formulating your disclosures.

       Please address the following points.

             Provide us with an analysis of each adjustment showing how you
considered the
           guidance in Question 100.01 of our C&DI's, as to whether the
excluded item
           represents a normal, recurring, cash operating expense necessary to
operate your
           business, and explaining how your exclusion of any amount designated
as such would
           not cause the resulting measure to be misleading in your view.

             Please address the guidance in Question 102.10(c) of our C&DI's
with respect to your
           presentation of non-GAAP measures in each section of your discussion
and analysis,
           and submit the revisions that you propose to restore balance to the
disclosures and to
           avoid giving undue prominence to your presentation of non-GAAP
measures.
 September 23, 2024
Page 3

       You may view the C&DI's on Non-GAAP measure at the following address:
       https://www.sec.gov/corpfin/non-gaap-financial-measures.htm.


        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       Please contact Yong Kim at 202-551-3323 or Karl Hiller at 202-551-3686
if you have
questions regarding comments on the financial statements and related matters.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Energy &
Transportation