SEC Company Response from CINTAS (CTAS) — May 1, 2026
CINTAS CORP
Date: May 1, 2026 · CIK: 0000723254 · Accession: 0000950103-26-006710
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File numbers found in text: 333-295330
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CORRESP 1 filename1.htm May 1, 2026 VIA EDGAR Re: Cintas Corporation Registration Statement on Form S-4 File No. 333-295330 U.S. Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F Street, N.E. Washington, DC 20549 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Cintas Corporation (the " Company ") hereby requests acceleration of effectiveness of its registration statement on Form S-4 (File No. 333-295330), as amended (the " Registration Statement "), to 5:30 p.m. Eastern Time on May 6, 2026 or as soon as practicable thereafter. The Company hereby authorizes James P. Dougherty of Davis Polk & Wardwell LLP to orally modify or withdraw this request for acceleration. Please contact James P. Dougherty at (212) 450-4330 or james.dougherty@davispolk.com with any questions you may have concerning this letter, or if you require any additional information. Please notify Mr. Dougherty when this request for acceleration of effectiveness of the Registration Statement has been granted. Very truly yours, CINTAS CORPORATION By: /s/ Scott Garula Name: Scott Garula Title: Executive Vice President & Chief Financial Officer cc: James P. Dougherty, Davis Polk & Wardwell LLP Shanu Bajaj, Davis Polk & Wardwell LLP