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SEC Comment Letter for CINTAS CORP (CTAS) (CIK 0000723254) (CTAS) — Dec 23, 2009

CINTAS CORP (CTAS) (CIK 0000723254)
Date: Dec. 23, 2009 · CIK: 0000723254 · Accession: 0000000000-09-072308

Financial Reporting Regulatory Compliance Business Model Clarity

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Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

File numbers found in text: 000-11399

Date
December 23, 2009
Author
Tia Jenkins
Form
UPLOAD
Company
CINTAS CORP (CTAS) (CIK 0000723254)

Letter

Mail Stop 3561 December 23, 2009 Mr. Scott Farmer Chief Executive Officer Cintas Corporation 6800 Cintas Boulevard P.O. Box 625737 Cincinnati, Ohio 45262-5737 Re: Cintas Corporation Form 10-K for Fiscal Year Ended May 31, 2009 Filed July 30, 2009 File No. 000-11399

Dear Mr. Farmer:

We have completed our review of your Form 10-K and related filings and have no further comments at this time.

S i n c e r e l y , T i a J e n k i n s Senior Assistant Chief Accountant Office of Beverages, Apparel and H e a l t h C a r e S e r v i c e s

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Mail Stop 3561

December 23, 2009
 Mr. Scott Farmer  Chief Executive Officer  Cintas Corporation  6800 Cintas Boulevard  P.O. Box 625737  Cincinnati, Ohio 45262-5737
Re: Cintas Corporation
Form 10-K for Fiscal Year Ended May 31, 2009
Filed July 30, 2009
File No. 000-11399

Dear Mr. Farmer:

We have completed our review of your Form 10-K and related filings and have no
further comments at this time.

      S i n c e r e l y ,           T i a  J e n k i n s        Senior Assistant Chief Accountant       Office of Beverages, Apparel and        H e a l t h  C a r e  S e r v i c e s