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
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File numbers found in text: 001-04422
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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