November 10, 2009
Via EDGAR
Ms. Tia Jenkins
Senior Assistant Chief Accountant
Division of Corporation Finance
Office of Beverages, Apparel and Health
Care Services
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Re: | Cintas Corporation | |
Form 10-K for fiscal year ended May 31, 2009 Filed July 30, 2009 | ||
| File No. 000-11399 | ||
Dear Ms. Jenkins:
On behalf of Cintas Corporation, we are confirming to the Staff, per my telephone conversation of November 10, 2009 with Mr. Bill Kearns, that Cintas will respond to Staff’s comments contained in the letter dated November 5, 2009 to the above-referenced filing by Friday, December 4, 2009. If you have any questions, please feel free to contact me.
Sincerely yours, KEATING MUETHING & KLEKAMP PLL | |||
| By: | /s/ Mark A. Weiss | ||
| Mark A. Weiss | |||
cc: Mr. William C. Gale
Mr. Michael L. Thompson
Thomas E. Frooman, Esq.
One East Fourth Street ¨ Suite 1400 ¨ Cincinnati, Ohio 45202
TEL (513) 579-6400 ¨ FAX (513) 579-6457 ¨ www.kmklaw.com