April 28, 2010
VIA EDGAR
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 have received your comment letter dated April 20, 2010 relating to your review of the Form 10-K for the fiscal year ended June 30, 2009 and the Schedule 14A filed on October 28, 2009 by Rural/Metro Corporation (the “Company”). To clarify the response set forth in our previous correspondence, and in response to the comment reissued in your letter referenced above, we confirm that in future filings the Company will expand the discussion in the Compensation Discussion and Analysis to disclose specific performance targets used in the determination of awards under the Management Incentive Plan and vesting of RSUs.
The Company acknowledges that (i) the Company is responsible for the adequacy and accuracy of the disclosure in the filing; (ii) Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and (iii) the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If you have questions or require additional explanation regarding the information contained herein, please contact me via telephone at (480) 606-3221 or via facsimile at (480) 627-6252.
Sincerely, | ||
RURAL/METRO CORPORATION | ||
By: | /s/ Christopher E. Kevane | |
Name: | Christopher E. Kevane | |
Title: | Senior Vice President and General Counsel |
cc: | Joseph M. Crabb (Squire, Sanders & Dempsey L.L.P.) |