0000000000-22-008613.txt : 20221006 0000000000-22-008613.hdr.sgml : 20221006 20220812153005 ACCESSION NUMBER: 0000000000-22-008613 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20220812 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: RENTOKIL INITIAL PLC /FI CENTRAL INDEX KEY: 0000930157 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MANAGEMENT SERVICES [8741] IRS NUMBER: 000000000 STATE OF INCORPORATION: X0 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: COMPASS HOUSE, MANOR ROYAL STREET 2: CRAWLEY CITY: WEST SUSSEX STATE: X0 ZIP: RH10 9PY BUSINESS PHONE: 44 1293 858 000 MAIL ADDRESS: STREET 1: COMPASS HOUSE, MANOR ROYAL STREET 2: CRAWLEY CITY: WEST SUSSEX STATE: X0 ZIP: RH10 9PY FORMER COMPANY: FORMER CONFORMED NAME: RENTOKIL GROUP PLC /FI DATE OF NAME CHANGE: 19960828 FORMER COMPANY: FORMER CONFORMED NAME: RENTOKIL INITIAL PLC /FI DATE OF NAME CHANGE: 19940914 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Amendment No. 1 to Registration Statement on Form F-4, filed July 22, 2022 Table of Contents, page i 1. Please revise to include the index to the financial statements. Inflationary pressures, such as increases in wages, fuel prices and other operating costs, could adversely..., page 51 2. We note your response to comment 4. In light of the evolving situation around price increases, please ensure that you continue to update this disclosure to reflect the most recent financial events. Catherine Stead Rentokil Initial plc August 12, 2022 Page 2 Management's Discussion and Analysis of Financial Condition and Results of Operations Non-IFRS Alternative Indicative Measures, page 264 3. We note your response to comment 28 stating Ongoing Operating Profit does not reflect any adjustments to eliminate your receipt of government wage subsidies in response to the COVID-19 pandemic. Please tell us how this complies with Question 100.03 of the Compliance & Disclosure Interpretations for Non-GAAP Financial Measures, or revise. You may contact Stephen Kim at 202-551-3291 or Lyn Shenk at 202-551-3380 if you have questions regarding comments on the financial statements and related matters. Please contact Ryan Lichtenfels at 202-551-4457 or Mara Ransom at 202-551-3264 with any other questions. Sincerely, FirstName LastNameCatherine Stead Division of Corporation Finance Comapany NameRentokil Initial plc Office of Trade & Services August 12, 2022 Page 2 cc: Shanu Bajaj FirstName LastName