 | SQUIRE, SANDERS & DEMPSEY L.L.P.
Two Renaissance Square 40 North Central Avenue, Suite 2700 Phoenix, AZ 85004-4498
Office: +1.602.528.4000 Fax: +1.602.253.8129 |
Direct: +1.602.528.4084
jcrabb@ssd.com
March 24, 2010
VIA FACSIMILE (703) 813-6963
John Dana Brown
U.S. Securities and Exchange Commission
Division of Corporation Finance
Mail Stop 3561
450 Fifth Street, N.W.
Washington, D.C. 20549
| Re: | Rural/Metro Corporation |
Form 10-K for fiscal year ended June 30, 2009
Filed September 9, 2009
File No. 000-22056
Dear Mr. Brown:
We are counsel to Rural/Metro Corporation (“RMC”), and I am writing in reference to your letter to RMC dated March 11, 2010 regarding RMC’s Annual Report on Form 10-K for the fiscal year ended June 30, 2009 (File No. 000-22056). As indicated in my voicemail message to you earlier today, RMC is in the process of preparing its response and expects to have that process completed by April 9, 2010. Accordingly, we expect to be submitting a response on RMC’s behalf on or before such date.
If there are any questions or concerns, please feel free to contact me at (602) 528-4084.
| Very truly yours, |
| /s/ Joseph M. Crabb |
| Joseph M. Crabb |
JMC/rlc
| cc: | Christopher E. Kevane (Rural/Metro Corporation) |
| Matthew M. Holman |