U.S. Securities and Exchange Commission

Division of Corporation Finance 

Office of Technology
100 F Street, N.E.
Washington, DC 20549

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Cintas Corporation (the “Company”) hereby requests acceleration of effectiveness of its registration statement on Form S-4 (File No. 333-295330), as amended (the “Registration Statement”), to 5:30 p.m. Eastern Time on May 6, 2026 or as soon as practicable thereafter.

The Company hereby authorizes James P. Dougherty of Davis Polk & Wardwell LLP to orally modify or withdraw this request for acceleration.

Please contact James P. Dougherty at (212) 450-4330 or james.dougherty@davispolk.com with any questions you may have concerning this letter, or if you require any additional information.  Please notify Mr. Dougherty when this request for acceleration of effectiveness of the Registration Statement has been granted.