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 |
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Damon Colbert |
Re: |
Cintas Corporation |
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Form 10-K for the fiscal year ended May 31, 2010 |
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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 Companys 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.
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Sincerely, |
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/s/ Michael J. Solecki |
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Michael J. Solecki |
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