LETTER FROM THE COMPANY TO THE SEC.
Published on March 29, 2002
EXHIBIT 99c
Rollins, Inc.
2170 Piedmont Road, NE
Atlanta, GA 30324
March 28, 2002
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549-0408
Ladies and Gentlemen:
This letter is written pursuant to Temporary Note 3T to Article 3 of
Regulation S-X. Rollins, Inc. (the "Company") has received a representation
letter from Arthur Andersen LLP ("Andersen") stating that the audit of the
consolidated balance sheets of the Company and subsidiaries as of December 31,
2001 and 2000, and the related consolidated statements of income, changes in
equity and cash flows for each of the three years in the period ended December
31, 2001, was subject to Andersen's quality control system for the U.S.
accounting and auditing practice to provide reasonable assurance that the
engagement was conducted in compliance with professional standards, and that
there was appropriate continuity of Andersen personnel working on the audit and
availability of national office consultation to conduct the relevant portions of
the audit. Availability of personnel at foreign affiliates of Andersen is not
relevant to this audit.
Very truly yours,
ROLLINS, INC.
By: /s/ HARRY J. CYNKUS
----------------------------
Harry J. Cynkus
Chief Financial Officer and Treasurer
(Principal Financial and Accounting Officer)
March 28, 2002