0001104659-11-016148.txt : 20110629 0001104659-11-016148.hdr.sgml : 20110629 20110323183017 ACCESSION NUMBER: 0001104659-11-016148 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110323 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CINTAS CORP CENTRAL INDEX KEY: 0000723254 STANDARD INDUSTRIAL CLASSIFICATION: MEN'S & BOYS' FURNISHINGS, WORK CLOTHING, AND ALLIED GARMENTS [2320] IRS NUMBER: 311188630 STATE OF INCORPORATION: WA FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 6800 CINTAS BLVD STREET 2: P O BOX 625737 CITY: CINCINNATI STATE: OH ZIP: 45262 BUSINESS PHONE: 5134591200 MAIL ADDRESS: STREET 1: 6800 CINTAS BOULEVARD STREET 2: P O BOX 625737 CITY: CINCINNATI STATE: OH ZIP: 45262 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

 

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