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
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File numbers found in text: 001-04422
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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