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SEC Comment Letter 0000000000-23-006523 to ROLLINS INC (ROL)

ROLLINS INC
Date: June 16, 2023 · CIK: 0000084839 · Accession: 0000000000-23-006523

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File numbers found in text: 333-272422

Date
June 16, 2023
Author
Kenneth Krause
Form
UPLOAD
Company
ROLLINS INC

Letter

United States securities and exchange commission logo June 16, 2023 Kenneth Krause Executive Vice President, Chief Financial Officer ROLLINS INC 2170 Piedmont Road, N.E. Atlanta, Georgia 30324 Re:ROLLINS INC Registration Statement on Form S-3 Filed June 5, 2023 File No. 333-272422 Dear Kenneth Krause: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Taylor Beech at 202-551-4515 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: David S. Huntington, Esq.

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United States securities and exchange commission logo
June 16, 2023
Kenneth Krause
Executive Vice President, Chief Financial Officer
ROLLINS INC
2170 Piedmont Road, N.E.
Atlanta, Georgia 30324
Re:ROLLINS INC
Registration Statement on Form S-3
Filed June 5, 2023
File No. 333-272422
Dear Kenneth Krause:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Taylor Beech at 202-551-4515 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:       David S. Huntington, Esq.