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                             October 21, 2021

       J. Michael Hansen
       Chief Financial Officer
       Cintas Corporation
       6800 Cintas Boulevard
       Cincinnati, OH 45262

                                                        Re: Cintas Corporation
                                                            Form 10-K for the
Fiscal Year Ended May 31, 2021
                                                            Response Dated
September 28, 2021
                                                            File No. 000-11399

       Dear Mr. Hansen:

              We have reviewed your September 28, 2021, response to our comment
letter and have the
       following comments. In some of our comments, we may ask you to provide
us with information
       so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

             After reviewing your response to these comments, we may have
additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       September 16, 2021, letter.

       Form 10-K for the Fiscal Year Ended May 31, 2021

       General

   1.                                                   Your response to prior
comment 3, which states that you have not identified any material
                                                        indirect consequences
of climate-related regulation or business trends, appears to be
                                                        conclusory without
providing sufficient detail. Please provide us with additional support
                                                        for your conclusion,
including with regard to the individual items noted in our prior
                                                        comment.
 J. Michael Hansen
FirstName  LastNameJ. Michael Hansen
Cintas Corporation
Comapany
October 21,NameCintas
            2021      Corporation
October
Page 2 21, 2021 Page 2
FirstName LastName
2.       In response to prior comment 4, you indicate that you have not
identified any significant
         physical effects of climate change on your operations and results that
are material. Your
         response appears to be conclusory in nature, but does not address the
specific elements of
         our prior comment. Please tell us about the physical effects of
climate change considered
         in your response, address the factors from our prior comment, and
provide an analysis of
         materiality.
3.       Your response to prior comment 5 states that you have not identified
any effects of
         transition risks related to climate change that are material to the
company. Please describe
         the transition risks you have identified and explain how you concluded
their effects were
         not material.
       Please contact Jennifer Angelini at 202-551-3045 or Sergio Chinos at
202-551-7844 with
any questions.



                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of
Manufacturing
cc:      Brock Denton