EXHIBIT 99c

Rollins, Inc.
2170 Piedmont Road, NE
Atlanta, GA  30324


March 28, 2002



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0408

Ladies and Gentlemen:

     This  letter is  written  pursuant  to  Temporary  Note 3T to  Article 3 of
Regulation  S-X.  Rollins,  Inc. (the  "Company") has received a  representation
letter from  Arthur  Andersen  LLP  ("Andersen")  stating  that the audit of the
consolidated  balance sheets of the Company and  subsidiaries as of December 31,
2001 and 2000,  and the related  consolidated  statements of income,  changes in
equity and cash flows for each of the three years in the period  ended  December
31,  2001,  was  subject  to  Andersen's  quality  control  system  for the U.S.
accounting  and  auditing  practice  to provide  reasonable  assurance  that the
engagement was conducted in compliance  with  professional  standards,  and that
there was appropriate  continuity of Andersen personnel working on the audit and
availability of national office consultation to conduct the relevant portions of
the audit.  Availability  of personnel at foreign affiliates of Andersen is not
relevant to this audit.

                    Very truly yours,

                    ROLLINS, INC.

                    By: /s/  HARRY  J. CYNKUS
                        ----------------------------
                        Harry J. Cynkus
                        Chief Financial Officer and Treasurer
                        (Principal Financial and Accounting Officer)
                        March 28, 2002