SEC Company Response from CINTAS CORP (CTAS) (CIK 0000723254) (CTAS) — Mar 23, 2011
CINTAS CORP (CTAS) (CIK 0000723254)
Date: March 23, 2011 · CIK: 0000723254 · Accession: 0001104659-11-016148
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 001-113999
Referenced dates: March 7, 2011
Letter
JONES DAY
NORTH POINT · 901 LAKESIDE AVENUE · CLEVELAND, OHIO 44114-1190
TELEPHONE: (216) 586-3939 · FACSIMILE: (216) 579-0212
March 23, 2011
Correspondence Filing Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, NW
Washington, DC 20549
Attention:
John Reynolds, Assistant Director
Pamela Howell
Damon Colbert
Re:
Cintas Corporation
Form 10-K for the fiscal year ended May 31, 2010
File No. 001-113999
Ladies and Gentlemen:
Pursuant to my conversation with Damon Colbert on March 22, 2011, on behalf of our client, Cintas Corporation (the “Company”), we are submitting this letter in connection with the comment letter from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), dated March 7, 2011 (the “Comment Letter”), with respect to the Company’s Form 10-K for the fiscal year ended May 31, 2010.
In the Comment Letter, the Staff commented that the Company had not included in their entirety all of the exhibits and/or schedules to Exhibits 10.1, 10.3 and 10.5 to its Current Report on Form 8-K filed with the Commission on October 1, 2010 (the “Form 8-K”). In its response letter to the Comment Letter, the Company indicated that it would refile Exhibits 10.1, 10.3 and 10.5 to the Form 8-K as exhibits to its Quarterly Report on Form 10-Q for the quarterly period ended February 28, 2011 (the “Form 10-Q”). Upon further review, as discussed with Mr. Colbert, no exhibits and/or schedules were omitted from Exhibit 10.3 as originally filed with the Form 8-K. Accordingly, the Company will only refile Exhibits 10.1 and 10.5 to the Form 8-K as exhibits to its Form 10-Q.
If you have any questions regarding these matters, please do not hesitate to contact the undersigned at (216) 586-7103.
Sincerely,
/s/ Michael J. Solecki
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CORRESP 1 filename1.htm JONES DAY NORTH POINT · 901 LAKESIDE AVENUE · CLEVELAND, OHIO 44114-1190 TELEPHONE: (216) 586-3939 · FACSIMILE: (216) 579-0212 March 23, 2011 Correspondence Filing Via EDGAR United States Securities and Exchange Commission Division of Corporation Finance 450 Fifth Street, NW Washington, DC 20549 Attention: John Reynolds, Assistant Director Pamela Howell Damon Colbert Re: Cintas Corporation Form 10-K for the fiscal year ended May 31, 2010 File No. 001-113999 Ladies and Gentlemen: Pursuant to my conversation with Damon Colbert on March 22, 2011, on behalf of our client, Cintas Corporation (the “Company”), we are submitting this letter in connection with the comment letter from the staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”), dated March 7, 2011 (the “Comment Letter”), with respect to the Company’s Form 10-K for the fiscal year ended May 31, 2010. In the Comment Letter, the Staff commented that the Company had not included in their entirety all of the exhibits and/or schedules to Exhibits 10.1, 10.3 and 10.5 to its Current Report on Form 8-K filed with the Commission on October 1, 2010 (the “Form 8-K”). In its response letter to the Comment Letter, the Company indicated that it would refile Exhibits 10.1, 10.3 and 10.5 to the Form 8-K as exhibits to its Quarterly Report on Form 10-Q for the quarterly period ended February 28, 2011 (the “Form 10-Q”). Upon further review, as discussed with Mr. Colbert, no exhibits and/or schedules were omitted from Exhibit 10.3 as originally filed with the Form 8-K. Accordingly, the Company will only refile Exhibits 10.1 and 10.5 to the Form 8-K as exhibits to its Form 10-Q. If you have any questions regarding these matters, please do not hesitate to contact the undersigned at (216) 586-7103. Sincerely, /s/ Michael J. Solecki Michael J. Solecki ALKHOBAR · ATLANTA · BEIJING · BOSTON · BRUSSELS · CHICAGO · CLEVELAND · COLUMBUS · DALLAS · DUBAI · FRANKFURT · HONG KONG · HOUSTON · IRVINE · JEDDAH · LONDON · LOS ANGELES · MADRID · MEXICO CITY · MILAN · MOSCOW · MUNICH · NEW DELHI · NEW YORK · PARIS · PITTSBURGH · RIYADH · SAN DIEGO · SAN FRANCISCO · SHANGHAI · SILICON VALLEY · SINGAPORE · SYDNEY · TAIPEI · TOKYO · WASHINGTON