Correspondence 0001628280-23-022743 from ROLLINS INC (ROL)
ROLLINS INC
Date: June 20, 2023 · CIK: 0000084839 · Accession: 0001628280-23-022743
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File numbers found in text: 333-272422
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CORRESP 1 filename1.htm Document ROLLINS, INC. 2170 Piedmont Road, N.E. Atlanta, Georgia 30324 June 20, 2023 VIA EDGAR Division of Corporation Finance Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Taylor Beech Re: Rollins, Inc. Registration Statement on Form S-3 Filed June 5, 2023 File No. 333-272422 Dear Ms. Beech: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, we hereby request that the effective date of the above-referenced Registration Statement on Form S-3 (as amended, the “Registration Statement”) of Rollins, Inc. (the “Company”) be accelerated to June 22, 2023 at 4:00 p.m., Eastern time, 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 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, Chief Financial Officer and Treasurer