<SEC-DOCUMENT>0001104659-21-120236.txt : 20220214
<SEC-HEADER>0001104659-21-120236.hdr.sgml : 20220214
<ACCEPTANCE-DATETIME>20210928161611
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-21-120236
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20210928

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CINTAS CORP
		CENTRAL INDEX KEY:			0000723254
		STANDARD INDUSTRIAL CLASSIFICATION:	MEN'S & BOYS' FURNISHINGS, WORK CLOTHING, AND ALLIED GARMENTS [2320]
		IRS NUMBER:				311188630
		STATE OF INCORPORATION:			WA
		FISCAL YEAR END:			0531

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		6800 CINTAS BLVD
		STREET 2:		P O BOX 625737
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45262
		BUSINESS PHONE:		5134591200

	MAIL ADDRESS:	
		STREET 1:		6800 CINTAS BOULEVARD
		STREET 2:		P O BOX 625737
		CITY:			CINCINNATI
		STATE:			OH
		ZIP:			45262
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 75%; font-size: 10pt"><IMG SRC="tm2128719d1_corresp-img01.jpg" ALT=""></TD>
    <TD STYLE="text-align: left; width: 25%; vertical-align: bottom">
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>J. Michael Hansen</B></P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Executive Vice President&nbsp;&amp;</P>
    <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Chief Financial Officer</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">September&nbsp;28, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B><U>CORRESPONDENCE VIA EDGAR</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">United States Securities and Exchange Commission<BR>
Division of Corporate Finance<BR>
Office of Manufacturing</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">100 F Street, NE</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0"></TD><TD STYLE="width: 0.5in; text-align: left"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Attn:</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Jennifer Angelini</FONT></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Sergio Chinos</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.25in; text-align: left"><B>Re:</B></TD><TD STYLE="text-align: justify"><B>Cintas Corporation</B></TD>
</TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.25in"><B>Form&nbsp;10-K for the Fiscal Year Ended May&nbsp;31,
2021<BR>
Filed July&nbsp;28, 2021</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1.25in"><B>File No.&nbsp;000-11399</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Cintas Corporation, a Washington corporation (the
 &ldquo;Company&rdquo;), is submitting this letter in response to the comment letter from the staff (the &ldquo;Staff&rdquo;) of the Securities
and Exchange Commission (the &ldquo;SEC&rdquo; or &ldquo;Commission&rdquo;), dated September&nbsp;16, 2021 (the&nbsp;&ldquo;Comment Letter&rdquo;),
in regard to the above-referenced Form&nbsp;10-K for the fiscal year ended May&nbsp;31, 2021 (the &ldquo;Form&nbsp;10-K&rdquo;) filed
by the Company on July&nbsp;28, 2021.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Below are the Company&rsquo;s responses. For the
convenience of the Staff, the italicized numbered responses set forth below correspond to the comments contained in the Comment Letter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>Form&nbsp;10-K for the Fiscal Year Ended May&nbsp;31, 2021</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><U>General</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-size: 10pt"><I>We
note that you provided more expansive disclosure in your CSR report than you provided in your SEC filings. Please advise us what consideration
you gave to providing the same type of climate-related disclosure in your SEC filings as you provided in your CSR report.</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif"><U>Response</U></FONT>:
In response to the Staff&rsquo;s comment, the Company respectfully advises the Staff that the Company&rsquo;s Environmental, Social and
Governance Report (&ldquo;ESG Report&rdquo;) is designed to provide selected information regarding the Company&rsquo;s ESG performance
to a broad audience that includes investors, employee-partners, customers, communities, suppliers and other interested parties. As a result,
the ESG Report may include detailed information, such as information regarding the Company&rsquo;s efforts to reduce energy use and greenhouse
gas (&ldquo;GHG&rdquo;) emissions, that is beyond the scope of the information that is required to be disclosed pursuant to applicable
SEC rules&nbsp;and/or regulations. When considering whether to include climate-related disclosure in its SEC filings, including the type
of climate-related disclosure provided in the ESG Report, the Company takes into account applicable SEC rules&nbsp;and regulations, including
Item 101,&nbsp;Item 103,&nbsp;Item 105 and Item 303 of Regulation S-K, as well as the SEC&rsquo;s Compliance and Disclosure Interpretations,
available guidance from the Staff (including the SEC&rsquo;s 2010 <I>Commission Guidance Regarding Disclosure Related to Climate Change</I>)
and applicable standards of materiality. The Company also considers that, while certain climate-related information may be of interest
to readers of the ESG Report, such information may not be material to investors in the context of an SEC filing, while SEC filings may
otherwise include separate climate-related disclosure required pursuant to Regulation S-K and other applicable SEC rules, regulations
and guidance. The Company respectfully advises the Staff that it will, in response to the Staff&rsquo;s comment, and historical practice,
continue to evaluate its climate-related disclosure in SEC filings in light of applicable SEC rules, regulations and guidance and applicable
standards of materiality.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Cintas Corporation&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6800
Cintas Boulevard&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Mason, OH 45040</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Email: <U>hansenm@cintas.com</U> Office 513.972.2079
<U>www.cintas.com</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 1 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporate Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Office of Manufacturing</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">September&nbsp;28, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page&nbsp;2</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-size: 10pt"><I>In
your CSR report, you state that you are committed to lowering the total amount of energy that you consume in your operations and reducing
your greenhouse gas emissions. Please revise your disclosure to identify any material past and/or future capital expenditures for climate-related
projects related to these initiatives. If material, please quantify these expenditures.</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><U>Response</U></FONT>:
In response to the Staff&rsquo;s comment, the Company respectfully advises the Staff that the Company considers applicable SEC disclosure
rules, regulations and guidance, including Item 101,&nbsp;Item 105 and Item 303 of Regulation S-K, when preparing its SEC filings and,
as applicable and to the extent material, evaluates disclosure regarding capital expenditures for environmental compliance. For example,
in the Form&nbsp;10-K, the Company disclosed that &ldquo;[w]hile environmental compliance is not a material component of our costs, Cintas
makes capital expenditures and associated operating costs, primarily for water treatment and waste removal, on a regular basis in order
to comply with environmental laws and regulations, to promote employee safety and to carry out its environmental sustainability principles.&rdquo;
In the Form&nbsp;10-K, the Company also provided quantitative disclosure regarding environmental spending related to water treatment and
waste removal, as well as capital expenditures to limit or monitor hazardous substances. As of the filing of the Form&nbsp;10-K, however,
the Company had not identified any material capital expenditures related to the Company&rsquo;s efforts to lower its energy use and GHG
emissions. The Company respectfully advises the Staff that it will, in response to the Staff&rsquo;s comment, and historical practice,
continue to evaluate its climate-related disclosure in SEC filings, including disclosure regarding material capital expenditures for these
initiatives, in light of applicable SEC rules, regulations and guidance and applicable standards of materiality.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 2 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporate Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Office of Manufacturing</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">September&nbsp;28, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page&nbsp;3</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-size: 10pt"><I>To
the extent material, discuss the indirect consequences of climate-related regulation or business trends, such as the following:</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&bull;</FONT>&#9;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-size: 10pt"><I>decreased
demand for goods or services that produce significant greenhouse gas emissions or are related to carbon-based energy sources;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&bull;</FONT>&#9;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-size: 10pt"><I>increased
demand for goods or services that result in lower emissions than competing products;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&bull;</FONT>&#9;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-size: 10pt"><I>increased
competition to develop innovative new services that result in lower emissions; and</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&bull;</FONT>&#9;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-size: 10pt"><I>any
anticipated reputational risks resulting from operations or products that produce material greenhouse gas emissions</I>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><U>Response</U></FONT>:
In response to the Staff&rsquo;s comment, the Company respectfully advises the Staff that the Company considers applicable SEC disclosure
rules, regulations, and guidance, including Item 101,&nbsp;Item 105 and Item 303 of Regulation S-K, when preparing its SEC filings and,
as applicable and to the extent material, evaluates disclosure regarding indirect consequences of climate-related regulation or business
trends. As of the filing of the Form&nbsp;10-K, however, the Company had not identified any material indirect consequences of climate-related
regulation or business trends. The Company respectfully advises the Staff that it will, in response to the Staff&rsquo;s comment, and
historical practice, continue to evaluate its climate-related disclosure in SEC filings, including disclosure regarding the indirect consequences
of climate-related regulation or business trends, in light of applicable SEC rules, regulations and guidance and applicable standards
of materiality.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-size: 10pt"><I>If
material, discuss the significant physical effects of climate change on your operations and results. This disclosure may include the following:</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&bull;</FONT>&#9;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-size: 10pt"><I>quantification
of material weather-related damages to your property or operations;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&bull;</FONT>&#9;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-size: 10pt"><I>potential
for indirect weather-related impacts that have affected or may affect your major customers or suppliers; and</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&bull;</FONT>&#9;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-size: 10pt"><I>any
weather-related impacts on the cost or availability of insurance</I>.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><U>Response</U></FONT>:
In response to the Staff&rsquo;s comment, the Company respectfully advises the Staff that the Company considers applicable SEC disclosure
rules, regulations, and guidance, including Item 101,&nbsp;Item 105 and Item 303 of Regulation S-K, when preparing its SEC filings and,
as applicable and to the extent material, evaluates disclosure regarding any significant physical effects of climate change on its operations
and results. As of the filing of the Form&nbsp;10-K, however, the Company had not identified any significant physical effects of climate
change on its operations and results that were material to the Company. The Company respectfully advises the Staff that it will, in response
to the Staff&rsquo;s comment, and historical practice, continue to evaluate its climate-related disclosure in SEC filings, including disclosure
regarding the significant physical effects of climate change on its operations and results, in light of applicable SEC rules, regulations
and guidance and applicable standards of materiality.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>

<!-- Field: Page; Sequence: 3 -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <DIV STYLE="break-before: page; margin-top: 6pt; margin-bottom: 12pt"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">United States Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Division of Corporate Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Office of Manufacturing</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">September&nbsp;28, 2021</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page&nbsp;4</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.</FONT>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<FONT STYLE="font-size: 10pt"><I>Disclose
the material effects of transition risks related to climate change that may affect your business, financial condition, and results of
operations, such as policy and regulatory changes that could impose operational and compliance burdens, market trends that may alter business
opportunities, credit risks, or technological changes.</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif"><U>Response</U></FONT>:
In response to the Staff&rsquo;s comment, the Company respectfully advises the Staff that the Company considers applicable SEC disclosure
rules, regulations, and guidance, including Item 101,&nbsp;Item 105 and Item 303 of Regulation S-K, when preparing its SEC filings and,
as applicable and to the extent material, evaluates disclosure regarding the material effects of transition risks related to climate change.
As of the filing of the Form&nbsp;10-K, however, the Company had not identified any effects of transition risks related to climate change
that were material to the Company. The Company respectfully advises the Staff that it will, in response to the Staff&rsquo;s comment,
and historical practice, continue to evaluate its climate-related disclosure in SEC filings, including disclosure regarding the material
effects of transition risks related to climate change, in light of applicable SEC rules, regulations and guidance and applicable standards
of materiality.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">* * * * * * * *</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">If you have any questions regarding the foregoing,
please do not hesitate to contact me at 513.972.2079.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 50%">&nbsp;</TD>
    <TD STYLE="width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Very truly yours,</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">/s/ J. Michael Hansen</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">J. Michael Hansen</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Financial Officer</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="margin: 0"></P>

<!-- Field: Page; Sequence: 4; Options: Last -->
    <DIV STYLE="margin-top: 12pt; margin-bottom: 6pt; border-bottom: Black 1pt solid"><P STYLE="margin: 0pt">&nbsp;</P></DIV>
    <!-- Field: /Page -->

<P STYLE="margin: 0"></P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>tm2128719d1_corresp-img01.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 tm2128719d1_corresp-img01.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  (! 0(! 0(" @(" @(" P4# P,#
M P8$! ,%!P8'!P<&!P<("0L)" @*" <'"@T*"@L,# P,!PD.#PT,#@L,# S_
MVP!# 0(" @,# P8# P8," <(# P,# P,# P,# P,# P,# P,# P,# P,# P,
M# P,# P,# P,# P,# P,# P,# P,# S_P  1" !6 +<# 2(  A$! Q$!_\0
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M (*L_L]? 'XD:IX0\8?%#0]"\2:*ZQWUC/#<-);LR*Z@E8RO*LIX/>OY\_\
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M'?\ X.'?V9?@5XSN=";Q-J_BR\LI#%<2^'=/^UVT;#@@3,Z1OCU0L/>O"_\
M@OK_ ,%'YU_X)I_#D^!;^2RC^/D"7,MQ#)B6/35@CEG@R.06>:*-O]D2*>IK
M\:?V//V-?'G[=?QEA\#?#W38M0UE[>2]F>XG6"WLX$P&EE<]%!91P"26  .:
M^<R;AVC5H/$XUN,5?RVW;?J=F(Q<HRY*>Y_2-^Q__P %E?@%^V[XWM?"_@SQ
M5=1>*KX.UMH^J:?+:7-P$1I'V'!C8A%8D!\X!XXKZFK\*O\ @E]_P25^.'[
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M]0:3XW?%;Q)\;_\ @W&C\4^+=:U#Q!XAUGXK//>7U[,999F*S=ST Z!1@ #
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M%.7N7TT6R=UY]#OI8.$4F]S^/7X_? OQ1^RQ\;->\$>*[*;2O$?AB]:VG3D
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!V0$!

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
