0001654954-18-005536.txt : 20180620 0001654954-18-005536.hdr.sgml : 20180620 20180516170156 ACCESSION NUMBER: 0001654954-18-005536 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20180516 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ROLLINS INC CENTRAL INDEX KEY: 0000084839 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-TO DWELLINGS & OTHER BUILDINGS [7340] IRS NUMBER: 510068479 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2170 PIEDMONT RD NE CITY: ATLANTA STATE: GA ZIP: 30324 BUSINESS PHONE: 4048882000 MAIL ADDRESS: STREET 1: 2170 PIEDMONT ROAD NE CITY: ATLANTA STATE: GA ZIP: 30324 CORRESP 1 filename1.htm Blueprint
Atlanta Office
171 17th Street NW, Suite 2100
Atlanta, GA 30363-1031
Direct phone: 404.873.8528
Direct fax: 404.873.8529
E-mail: stephen.fox@agg.com
 
 
 
May 16, 2018
 
VIA EDGAR
 
Ms. Kristi Marrone
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
 
RE:
Rollins, Inc.
 
File No. 1-04422
 
Form 10-K for the year ended December 31, 2017
 
 
Dear Ms. Marrone:
 
We are legal counsel to Rollins, Inc. (the “Company”). This letter provides the Company’s responses to the comments in your letter dated May 4, 2018 about the Company’s referenced filing. In an effort to facilitate the Staff’s review, we have repeated the comments prior to setting forth the Company’s response thereto.
 
Note 14. Employee Benefit Plans
 
Fair Value Measurements, page 53
 
1.
We note your disclosure of the valuation approach and inputs used to value the Level 2 and 3 assets of your defined benefit pension plan. Please expand your disclosure in future filings to include a description of the valuation techniques used in accordance with ASC 820-10-50-2bbb.
 
The Company will expand its disclosure in future filings to include a description of the valuation techniques used in accordance with ASC 820-10-50-2bbb.
 
 
 
Atlanta Washington D.C.

Ms. Kristi Marrone
May 16, 2018
 
Page 2
 
 
 
Please direct any further comments or questions to me at (404) 873-8528.
 
 
Sincerely,
 
ARNALL GOLDEN GREGORY LLP
 
 
 
/s/ Stephen D. Fox
 
 
 
Stephen D. Fox
 
cc:        
Mr. Paul Edward Northen
Mr. Edwin Page
 
 
 
 
 
 
 

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