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SEC Comment Letter for ROLLINS INC (ROL) (CIK 0000084839) (ROL) — Feb 24, 2011

ROLLINS INC (ROL) (CIK 0000084839)
Date: Feb. 24, 2011 · CIK: 0000084839 · Accession: 0000000000-11-011809

AI Filing Summary & Sentiment

File numbers found in text: 001-04422

Date
February 24, 2011
Author
Not clearly detected
Form
UPLOAD
Company
ROLLINS INC (ROL) (CIK 0000084839)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE February 24, 2011 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, 2009 Proxy Statement on Schedule 14A, filed March 16, 2010 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 ,

Daniel L. Gordon Branch Chief

Show Raw Text
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

February 24, 2011
 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, 2009 Proxy Statement on Schedule 14A, filed March 16, 2010 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 ,

Daniel L. Gordon Branch Chief