CORRESP 1 filename1.htm

letter111009.htm

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