Corporate Headquarters

Acuity Brands, Inc.
1170 Peachtree Street, N.E.
Suite 2300
Atlanta, Georgia 30309-7676
404-853-1400

Independent Registered Public Accounting Firm

Ernst & Young LLP
Suite 1000
55 Ivan Allen Jr. Boulevard
Atlanta, Georgia 30308-3051
404-874-8300

Stock Listing

New York Stock Exchange
Ticker Symbol: AYI

Tax Basis Allocation Letter

Acuity Brands, Inc., was spun off from National Service Industries, Inc. on December 1, 2001. For information regarding tax basis allocation of shares, refer to this letter. Acuity Brands, Inc. spun off its specialty products business (ZEP Inc.) on October 31, 2007. For information regarding tax basis allocation of shares, refer to this letter.

Transfer Agent And Registrar

Computershare Shareowner Services is the transfer agent, registrar, dividend disbursing agent and dividend reinvestment agent for the Company. Stockholders of record with questions about lost certificates, lost or missing dividend checks, direct deposit of dividends, or notification of change of address should contact:

Acuity Brands, Inc.
c/o Computershare

By Regular Mail
P.O. Box 505000
Louisville, KY 40233-5000

By Overnight Delivery
462 South 4th Street, Suite 1600
Louisville, KY 40202

Stockholder Website:

www.computershare.com/investor

Stockholder online inquires:

www-us.computershare.com/investor/Contact

Contact Phone Numbers:

US and Canada - Toll Free: (866) 234-1921
International: (201) 680-6578

Direct Stock Purchase Plan

Computershare Shareowner Services offers a direct stock purchase and sale plan for investors wishing to purchase Acuity Brands stock. Dividends can be automatically reinvested. The Plan is not sponsored or administered by Acuity Brands. Inquiries should be directed to Computershare Shareowner Services.