ROLRollins, Inc.

Industrials · Building Services · NYSE

When the SEC's staff reviews a filing, it writes to the company with numbered questions, and the company answers each one in a letter. SEC publishes the exchange once the review is over, at least 20 business days later. Below: what the staff asked ROL, and the company's answer to each question, quoted from the letters. A question is not an accusation; most reviews end with the company adding detail to its next filing.

All reviews 4 Revenue 2 Results discussion (MD&A) 2 Pensions 1 Segments 1 Liquidity and cash 1

Form 10-K for the fiscal year ended December 31, 2017

2018-05-04 to 2018-05-22 · 1 question · 1 letter from the SEC, 1 from the company

Review closed 2018-05-22

Pensions

SEC letter of 2018-05-04 ↗ → company's reply of 2018-05-16 ↗

Note 14. Employee Benefit Plans · Fair Value Measurements, page 53

SEC asked

We note your disclosure of the valuation approach and inputs used to value the Level 2 and 3 assets of your defined benefit pension plan. Please expand your disclosure in future filings to include a description of the valuation techniques used in accordance with ASC 820-10-50-2bbb.

ROL answered

Atlanta ● Washington D.C. Read in the reply ↗

In its next report

First report after the company's reply of 2018-05-16: 10-Q filed 2018-07-27 ↗, against the 10-Q filed 2018-04-27 ↗.

Tickdelta does not hold the text of both reports, so they are not compared here.

Also in this review: closing letter, 2018-05-22

4 other letters: notices that a filing will not be reviewed, requests to declare a registration effective, and the like

2025-05-02 · ROL: letter to the SEC
2025-05-01 · SEC: will not review the filing · ROLLINS INC · Registration Statement on Form S-4 · Filed April 25, 2025 · File No. 333-286769
2023-06-20 · ROL: letter to the SEC · Rollins, Inc. · Registration Statement on Form S-3 · Filed June 5, 2023 · File No. 333-272422
2023-06-16 · SEC: will not review the filing · ROLLINS INC · Registration Statement on Form S-3 · Filed June 5, 2023 · File No. 333-272422

From the SEC's correspondence on EDGAR: staff letters (form UPLOAD) and company letters (form CORRESP), 16 letters filed since 2013-06-12. Questions and answers are matched by their numbers; topics come from words in each question. The reports are compared word for word (same form, before the first SEC letter against the first report after the company's reply). No AI.

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