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SEC Comment Letter for ROLLINS INC (ROL) (CIK 0000084839) (ROL) — Oct 30, 2009

ROLLINS INC (ROL) (CIK 0000084839)
Date: Oct. 30, 2009 · CIK: 0000084839 · Accession: 0000000000-09-061403

AI Filing Summary & Sentiment

File numbers found in text: 001-04422

Date
October 30, 2009
Author
Not clearly detected
Form
UPLOAD
Company
ROLLINS INC (ROL) (CIK 0000084839)

Letter

October 30, 2009 Mail Stop 3010 Mr. Harry J. Cynkus Chief Financial Officer Rollins, Inc. 2170 Piedmont Road, N.E. Atlanta, Georgia 30324 Re: Rollins, Inc. Form 10-K for the year ended December 31, 2008 Forms 10-Q for the quarters ended March 31 and June 30, 2009 File No. 001-04422

Dear Mr. Cynkus:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

S i n c e r e l y , Kristi Marrone Staff Accountant

Show Raw Text
October 30, 2009

 Mail Stop 3010
 Mr. Harry J. Cynkus Chief Financial Officer Rollins, Inc. 2170 Piedmont Road, N.E. Atlanta, Georgia 30324
Re:  Rollins, Inc.
Form 10-K for the year ended December 31, 2008 Forms 10-Q for the quarters ended March 31 and June 30, 2009 File No. 001-04422

Dear Mr. Cynkus:

We have completed our review of your Form 10-K and related filings and do not, at this
time, have any further comments.

       S i n c e r e l y ,
   Kristi Marrone
       Staff Accountant