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SEC Comment Letter for ROLLINS INC (ROL) (CIK 0000084839) (ROL) — Apr 14, 2015

ROLLINS INC (ROL) (CIK 0000084839)
Date: April 14, 2015 · CIK: 0000084839 · Accession: 0000000000-15-020965

AI Filing Summary & Sentiment

Date
April 14, 2015
Author
/s/ Jaime G. John
Form
UPLOAD
Company
ROLLINS INC (ROL) (CIK 0000084839)

Letter

April 14, 2015 Via E -mail Mr. Harry J. Cynkus Chief Financial Officer Rollins, Inc. 2170 Piedmont Road, N.E. Atlanta, GA 30324

Re: Rollins, Inc. Form 10-K for the Fiscal Year Ended December 31, 2014 Filed February 25, 2015 File No. 1 -04422

Dear Mr. Cynkus :

We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Jaime G. John

Show Raw Text
April 14, 2015

Via E -mail
Mr. Harry J. Cynkus
Chief Financial Officer
Rollins, Inc.
2170 Piedmont Road, N.E.
Atlanta, GA 30324

Re: Rollins, Inc.
 Form 10-K for the Fiscal Year Ended  December 31, 2014
Filed February 25, 2015
File No. 1 -04422

Dear Mr. Cynkus :

We have completed our review of your filing .  We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking
any action with respect to the company or the filing and the company may not assert staff
comments as a defense in any proceeding initiated by the Commission or any person under the
federal securities laws of the United States.  We urge all persons who are responsible for the
accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Jaime G. John

Jaime G. John
Branch Chief