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CORRESP Filing

ROLLINS INC
Date: May 2, 2025 · CIK: 0000084839 · Accession: 0000950142-25-001238

Offering / Registration Process Regulatory Compliance

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File numbers found in text: 333-286769

Date
May 2, 2025
Author
Kenneth D. Krause
Form
CORRESP
Company
ROLLINS INC

Letter

ROLLINS, INC.

2170 Piedmont Road NE

Atlanta, GA 30324

May 2, 2025

VIA EDGAR

Division of Corporation Finance

Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549

Rollins, Inc.

Registration Statement on

Form S-4 (File No. 333-286769)

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, we hereby request that the effective date of the above-captioned Registration Statement on Form S-4 (the “Registration Statement”) of Rollins, Inc. (the “Company”) be accelerated to May 6, 2025 at 4:00 p.m. E.T. or as soon thereafter as may be practicable.

We understand that the Staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact David S. Huntington of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3124.

*****

Very truly yours,
ROLLINS, INC.

Show Raw Text
CORRESP
 1
 filename1.htm

 ROLLINS,
INC.

 2170 Piedmont Road NE

 Atlanta, GA 30324

 May 2, 2025

 VIA EDGAR

Division of Corporation Finance

 Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

 Rollins, Inc.

 Registration Statement on

 Form S-4 (File No. 333-286769)

 Ladies and Gentlemen:

 Pursuant to Rule 461 of the Securities Act of
1933, as amended, we hereby request that the effective date of the above-captioned Registration Statement on Form S-4 (the “Registration
Statement”) of Rollins, Inc. (the “Company”) be accelerated to May 6, 2025 at 4:00 p.m. E.T. or as soon thereafter as
may be practicable.

 We understand that the Staff will consider this
request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the
issuance of the securities covered by the Registration Statement. If you have any questions regarding the foregoing, please contact David
S. Huntington of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3124.

 *****

 Very truly yours,

 ROLLINS, INC.

 By:
 /s/ Kenneth D. Krause

 Name:
 Kenneth D. Krause

 Title:
 Executive Vice President and Chief

 Financial Officer