LETTER 1 filename1.txt November 9, 2006 Via Facsimile (212) 451-2222 and U.S. Mail Steve Wolosky, Esq. Olshan Grundman Frome Rosenzweig & Wolosky LLP Park Avenue Tower 65 East 55th Street New York, NY 10022 Re: Rural/Metro Corporation Definitive Additional Materials Filed November 7, 2006 by Accipiter Life Sciences Fund, LP, Accipiter Life Sciences Fund II, LP, Accipiter Life Sciences Fund (Offshore), Ltd., Accipiter Life Sciences Fund II (Offshore), Ltd., Accipiter Life Sciences Fund II (QP), LP, Candens Capital, LLC, Accipiter Capital Management, LLC, Gabe Hoffman, and Nicole Viglucci File No. 0-22056 Dear Mr. Wolosky: We have the following comments on the above-referenced filing. 1. Each statement or assertion of opinion or belief must be clearly characterized as such, and a reasonable factual basis must exist for each such opinion or belief. Support for opinions or beliefs should be self-evident, disclosed in the proxy statement or provided to the staff on a supplemental basis. We note, for example: * your assertion that the company`s filing of a registration statement in February 2006 "has led to expectations among stockholders that an equity offering is imminent that would dilute their interests and depress Rural`s stock price." * your assertion that "[m]ost companies provide at least some level of financial projections or forecast for transparency regarding the company`s operational benchmarks and goals..." * your assertion that "Rural`s actions have negatively impacted its stock price." * your assertion that Rural`s stock price has underperformed significantly. * your assertions that "[c]learly, the financial markets view Accipiter`s challenge to the incumbent directors as positive for stockholder value." Closing Comments You should furnish a response letter keying your responses to our comment letter and providing any supplemental information we have requested. You should transmit the letter via EDGAR under the label "CORRESP." In the event that you believe that compliance with any of the above comments is inappropriate, provide a basis for such belief to the staff in the response letter. Please direct any questions to me at (202) 551-3619. You may also contact me via facsimile at (202) 772-9207. Please send all correspondence to us at the following ZIP code: 20549-3628. Sincerely, Daniel F. Duchovny Special Counsel Office of Mergers and Acquisitions Steve Wolosky, Esq. Olshan Grundman Frome Rosenzweig & Wolosky LLP November 9, 2006 Page 1 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 DIVISION OF CORPORATION FINANCE