CINTAS CORP
S-3, 1994-10-26
MEN'S & BOYS' FURNISHGS, WORK CLOTHG, & ALLIED GARMENTS
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<PAGE>   1

THIS DOCUMENT IS A COPY OF THE FORM S-3 REGISTRATION STATEMENT FILED ON
OCTOBER 19, 1994.

    As filed with the Securities and Exchange Commission on October 19, 1994
                                      Registration No.  33-

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C.20549
                                    FORM S-3
                             REGISTRATION STATEMENT

                        Under The Securities Act Of 1933   
                   
                   -------------------------------------------
                               
                               CINTAS CORPORATION
             (Exact name of registrant as specified in its charter)
                   
                   -------------------------------------------

                   Incorporated under the laws of Washington

                      I.R.S. Employer I.D. No. 31-1188630

                             6800 Cintas Boulevard
                             Cincinnati, Ohio 45262
                                 (513) 459-1200
         (Address, including zip code, and telephone number, including
             area code, of registrants principal executive offices)

                   -------------------------------------------
                             
                             Gary P. Kreider, Esq.
                          Keating, Muething & Klekamp
                          18th Floor, Provident Tower
                             One East Fourth Street
                             Cincinnati, Ohio 45202
                                 (513) 579-6411
           (Name, address, including zip code, and telephone number,
                   including area code, of agent for service)

Approximate date of commencement of the proposed sale to the
public: From time to time after the effective date of the
Registration Statement pending market conditions.

If the only securities being registered on this form are being
offered pursuant to dividend or interest reinvestment plans,
please check the following box. [ ]

If any securities being registered on this form are to be offered
on a delayed or continuous basis pursuant to Rule 415 under the
Securities Act of 1933, other than securities offered only in
connection with dividend or interest reinvestment plans, check
the following box. [X]

<TABLE>
                    CALCULATION OF REGISTRATION FEE                          
- ---------------------------------------------------------------------------
<CAPTION>
  Title of      Amount     Proposed Maximum  Proposed Maximum    Amount of
Shares to Be    to Be      Aggregate Price      Aggregate      Registration
 Registered   Registered      Per Unit*      Offering Price *      Fee     
- ------------  ----------  ----------------  ----------------   ------------
<S>             <C>            <C>             <C>               <C>
Common Stock    218,159        $33.50          $7,308,327        $2,521

<FN>
*Calculated pursuant to Rule 457(c), based on the average of the
high and low price of the Common Stock on NASDAQ/NMS on October 13, 1994.
</TABLE>

The Registrant hereby amends this Registration Statement on such
date or dates as may be necessary to delay its effective date
until the Registrant shall file a further amendment which
specifically states that this Registration Statement shall
thereafter become effective in accordance with Section 8(a) of
the Securities Act of 1933 or until this Registration Statement
shall become effective on such date as the Commission, acting
pursuant to said Section 8(a), shall determine.

                           Page _____ of _____ Pages

<PAGE>   2



PROSPECTUS


                               CINTAS CORPORATION

                         218,159 shares of Common Stock     

                   -------------------------------------------
     
     This Prospectus relates to 218,159 shares of Common Stock,
without par value of Cintas Corporation, a Washington corporation
("Cintas" or the "Company"). The shares are being offered for
sale by Rental Uniform Service of Statesville, Inc., J. Neal
Blackwelder Ruth M. Blackwelder (collectively the "Selling
Securityholders") who acquired the shares in connection with an
acquisition by Cintas of Sunshine Uniform Service, Inc., a
corporation owned by the Selling Securityholders.     

                   -------------------------------------------
     
     The Common Stock may be offered to the public from time to
time by the Selling Securityholders. See "The Selling Security-
holders". The Company will receive none of the proceeds from the
sale of the Common Stock by the Selling Securityholders but will
pay certain of the expenses of this offering. The Selling
Securityholders will bear certain costs of this offering, includ-
ing the commissions and discounts of any underwriters, dealers
and agents and the legal expenses of the Selling Securityholders.
The Common Stock may be sold directly or through underwriters,
dealers or agents in market transactions or privately-negotiated
transactions. See "Plan of Distribution". Cintas' Common Stock is
traded in The Nasdaq Stock Market/National Market System under
the symbol "CTAS".                                    

                   -------------------------------------------

THESE SECURITIES HAVE NOT BEEN APPROVED OR DISAPPROVED BY THE
SECURITIES AND EXCHANGE COMMISSION NOR HAS THE COMMISSION
PASSED UPON THE ACCURACY OR ADEQUACY OF THIS PROSPECTUS.
ANY REPRESENTATION TO THE CONTRARY IS A CRIMINAL OFFENSE.

                   -------------------------------------------
                 
                 The date of this Prospectus is _______, 1994.

<PAGE>   3

                             AVAILABLE INFORMATION

     The Company is subject to the informational requirements of
the Securities Exchange Act of 1934, as amended (the "Exchange
Act"), and in accordance therewith files reports, proxy state-
ments and other information with the Securities and Exchange
Commission (the "Commission") under file No. 0-11399. Reports,
proxy statements and other information filed by the Company can
be inspected and copied at the public reference facilities
maintained by the Commission at Room 1024, Judiciary Plaza, 450
Fifth Street N.W., Washington, D.C. 20549 and at the Regional
Offices of the Commission at 75 Park Place, 14th Floor, New York,
New York 10007; and at Northwestern Atrium Center, 500 West
Madison Street, Suite 1400, Chicago, Illinois 60661.  Copies of
such material can be obtained at prescribed rates from the Public
Reference Section of the Commission, 450 Fifth Street N.W.,
Washington, D.C. 20549.

     This Prospectus constitutes a part of a Registration State-
ment on Form S-3 (Number 33-_______) filed by the Company with
the Commission under the Securities Act of 1933. This Prospectus
omits certain of the information contained in the Registration
Statement, and reference is hereby made to the Registration
Statement and to the exhibits relating thereto for further
information with respect to the Company and the shares offered
hereby. Any statements contained herein concerning the provisions
of any documents are not necessarily complete, and, in each
instance, reference is made to such copy filed as an exhibit to
the Registration Statement or otherwise filed with the Commis-
sion. Each such statement is qualified in its entirety by such
reference.

                               FINANCIAL REPORTS

     The Company furnishes its shareholders with annual reports
containing audited financial statements and with quarterly
reports for the first three quarters of each year containing
unaudited interim financial information.

                     INFORMATION INCORPORATED BY REFERENCE

     The following documents filed by the Company with the
Commission are incorporated into this Prospectus by reference:

     (1)  Annual Report on Form 10-K for the fiscal year ended
          May 31, 1994 including Annual Report to Shareholders
          for the fiscal year ended May 31, 1994.

     (2)  Quarterly Report on Form 10-Q for the quarter ended
          August 31, 1994.

     (3)  Registration Statement on Form 8-A, SEC File No. 0-
          11399, registering the Company's Common Stock under
          Section 12 of the Exchange Act, which describes the
          class of securities being registered hereunder.

<PAGE>   4

     All documents subsequently filed by the Company pursuant to
Sections 13(a), 13(c), 14 or 15(d) of the Exchange Act, after the
date of this Prospectus and prior to the termination of the
offering of the shares offered hereby, shall be deemed to be
incorporated by reference into this Prospectus and to be part
hereof.

     Statements contained in the documents incorporated by
reference shall be deemed to be modified and superseded to the
extent that statements contained herein modify or supersede such
statements.

     THIS PROSPECTUS INCORPORATES DOCUMENTS BY REFERENCE WHICH
ARE NOT PRESENTED HEREIN OR DELIVERED HEREWITH. THESE DOCUMENTS
(NOT INCLUDING EXHIBITS TO THE INFORMATION THAT IS INCORPORATED
BY REFERENCE UNLESS SUCH EXHIBITS ARE SPECIFICALLY INCORPORATED
BY REFERENCE INTO THE INFORMATION THAT THE PROSPECTUS INCORPO-
RATES) ARE AVAILABLE UPON REQUEST, WITHOUT CHARGE, FROM DAVID T.
JEANMOUGIN, SENIOR VICE PRESIDENT OF THE COMPANY, 6800 CINTAS
BOULEVARD, CINCINNATI, OHIO 45262, PHONE (513) 459-1200.

                                  THE COMPANY

     Cintas is a leader in the uniform rental and sales business
and has particular expertise in designing, planning and imple-
menting corporate identity uniform programs.  The Company concen-
trates on uniform rental services and custom uniform sales.
Revenues received from uniform rental services and non-uniform
rental items, including dust mops, entrance mats and wiping
cloths, accounted for approximately 89% of Cintas' revenues for
fiscal 1994.  The balance of the Company's revenues are derived
from custom uniform sales. The Company provides rental products
and services through a network of 100 uniform rental locations
and sells uniforms to national customers through distribution
centers located in Cincinnati and Reno, Nevada.  At its four
manufacturing facilities the Company manufactures a substantial
portion of the uniform trousers and uniform shirts supplied to
its customers.

     During the past five years, Cintas has made several acquisi-
tions of rental operations which significantly affected the
Company's revenues and net income.  These acquisitions were
completed using cash, seller-financing, Cintas Common Stock or a
combination of these methods. The Company recently acquired
Sunshine Uniform Service, Inc., an Arkansas corporation ("Sun-
shine Uniform") on October 3, 1994.  Sunshine Uniform operates
facilities and services the Memphis, Tennessee and Little Rock,
Arkansas markets.  See "The Selling Securityholders".  The
Company intends to continue to expand, through both internal
growth, including the establishment of operations in new geo-
graphic areas, and by continuing its acquisition program.

<PAGE>   5

     Cintas was incorporated under the laws of the State of
Washington in 1986 and is the successor to a business begun in
1929. Its executive offices are located at 6800 Cintas Boulevard,
Cincinnati, Ohio 45262; telephone number (513) 459-1200.

                          THE SELLING SECURITYHOLDERS

     The shares being sold in this offering are being sold by the
Selling Securityholders.  These shareholders own, in the aggre-
gate,  218,159 shares of Cintas Common Stock, all of which are
being offered for sale hereby.  The Selling Securityholders own
no other shares of Cintas Common Stock and if all shares offered
hereby are sold, they will own no Cintas Common Stock upon the
completion of this offering.

     On October 3, 1994, Sunshine Uniform was acquired by Cintas
through the merger of Sunshine Uniform with a Cintas subsidiary.
In the merger the Selling Securityholders received the 218,159
shares of Cintas Common Stock described in this offering in
exchange for their shares of Sunshine Uniform Common Stock.

                                USE OF PROCEEDS

     The Company will not receive any proceeds from the shares
being sold in this offering.

                              PLAN OF DISTRIBUTION

     The Common Stock may be sold from time to time directly by
the Selling Securityholders. Alternatively, the Selling Security-
holders may from time to time offer the Common Stock through
underwriters, dealers or agents. The distribution of the Common
Stock by the Selling Securityholders may be effected from time to
time in one or more transactions that may take place on the over-
the-counter market including ordinary broker's transactions,
privately-negotiated transactions or through sales to one or more
broker/dealers for resale of such securities as principals, at
market prices prevailing at the time of sale, at prices related
to such prevailing market prices or at negotiated prices. Usual
and customary or specifically negotiated brokerage fees or
commissions may be paid by these holders in connection with such
sales.

     The Company will pay certain expenses incident to the
offering and sale of the Common Stock to the public. The Company
will not pay for, among other expenses, commissions and discounts
of underwriters, dealers or agents or the fees and expenses of
counsel for the Selling Securityholders.



<PAGE>   6

                                 LEGAL MATTERS

     The legality of the Common Stock offered hereby will be
passed upon for Cintas by Keating, Muething & Klekamp, Cincin-
nati, Ohio, of which Donald P. Klekamp, a Director of the Compa-
ny, is a partner. Members of that firm beneficially own 162,267
shares of Cintas Common Stock.

                                 MISCELLANEOUS

     No person is authorized to give any information or to make
any representations other than those contained or incorporated by
reference in this Prospectus and, if given or made, such informa-
tion or representations must not be relied upon as having been
authorized. This Prospectus does not constitute an offer to sell
or a solicitation of an offer to buy any securities other than
the registered securities to which it relates or an offer to sell
or a solicitation of an offer to buy such securities in any
jurisdiction to any person to whom it is unlawful to make such
offer or solicitation in such jurisdiction. Neither the delivery
of this Prospectus nor any sale hereunder shall, under any
circumstances, create any implication that there has been no
change in the affairs of Cintas since the date hereof or that the
information herein is correct as of any time subsequent to its
date.

<PAGE>   7

                                    PART II

                   INFORMATION NOT REQUIRED IN THE PROSPECTUS


Item 14.  Other Expenses of Issuance and Distribution.

     The following is a list of estimated expenses in connection
with the issuance and distribution of the securities being
registered, with the exception of underwriting discounts and
commissions:

<TABLE>
     <S>                                      <C>
     Registration Fee . . . . . . . . . . . . $2,521.00
     Printing costs . . . . . . . . . . . . .    500.00
     Legal fees and expenses  . . . . . . . .  3,000.00
     Accounting fees and expenses . . . . . .  1,000.00
     Blue sky fees and expenses . . . . . . .    100.00
     Miscellaneous  . . . . . . . . . . . . .    100.00
      Total . . . . . . . . . . . . . . . . . $7,221.00
</TABLE>

     All of the above expenses other than the Registration fee
are estimates. All of the above expenses will be borne by Cintas
pursuant to agreement upon issuance of the Common Stock offered
in this Registration Statement.

Item 15.  Indemnification of Directors and Officers.

     Washington Business Corporation Act, Section 23A.08.025,
allows indemnification by the Registrant to any person made or
threatened to be made a party to any proceedings, other than a
proceeding by or in the right of the Registrant, by reason of the
fact that he is or was a director, officer, employee or agent of
the Registrant, against expenses, including judgments and fines,
if he acted in good faith and in a manner reasonably believed to
be in or not opposed to the best interests of the Registrant and,
with respect to criminal actions, in which he had no reasonable
cause to believe that his conduct was unlawful. Similar provi-
sions apply to actions brought by or in the right of the Regis-
trant, except that no indemnification shall be made in proceed-
ings in which the person shall have been adjudged to be liable to
the Corporation. Indemnifications are to be made by a majority
vote of a quorum of disinterested directors or the written
opinion of independent counsel or by the shareholders.

     Article V of the Registrant's By-Laws provides that indemni-
fication shall be extended to any of the persons described above
to the full extent permitted by the Washington Business Corpora-
tion Act.



<PAGE>   8

Item 16.  Exhibits.

<TABLE>
<CAPTION>
                                             Page in Consecutive
     Exhibit No.           Description        Numbering System  
     -----------      ---------------------  -------------------
         <S>           <C>
           5           Opinion re: Legality
         23.1          Consent of
                       Independent Auditors

         23.2          Consent of Counsel
                       (Contained in
                       Exhibit 5)

          24           Power of Attorney
                       (Contained on
                       Page II-4)
</TABLE>

Item 17.  Undertakings.

     Insofar as indemnification for liabilities arising under the
Securities Act of 1933 may be permitted to directors, officers
and controlling persons of the Registrant pursuant to the provi-
sions set forth in Item 15 hereof, or otherwise, the Registrant
has been advised that in the opinion of the Securities and
Exchange Commission such indemnification is against public policy
as expressed in the Act and is, therefore, unenforceable. In the
event that a claim for indemnification against such liabilities
(other than the payment by the Registrant of expenses incurred or
paid by a director, officer or controlling person of the Regis-
trant in the successful defense of any action, suit or proceed-
ing) is asserted by such director, officer or controlling person
in connection with the securities being registered, the Regis-
trant will, unless in the opinion of its counsel the matter has
been settled by controlling precedent, submit to a court of
appropriate jurisdiction the question whether such indemnifica-
tion by it is against public policy as expressed in the Act and
will be governed by the final adjudication of such issue.

     The undersigned Registrant hereby undertakes:

     (1)  to file, during any period in which offers or sales are
being made, a post-effective amendment to this Registration
Statement:

     (i)  to include any prospectus required by Section 10(a)(3)
          of the Securities Act of 1933;

     (ii) to reflect in the prospectus any facts or events aris-
          ing after the effective date of the Registration State-
          ment (or the most recent post-effective amendment
          thereof) which, individually or in the aggregate,
          represent a fundamental change in the information set
          forth in the Registration Statement;

<PAGE>   9

    (iii) to include any material information with respect to the
          plan of distribution not previously disclosed in the
          Registration Statement or any material change to such
          information in the Registration Statement;

Provided, however, that paragraphs (i) and (ii) do not apply if
the information required to be included in a post-effective
amendment by those paragraphs is contained in periodic reports
filed by the registrant pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934 that are incorporated by refer-
ence in the registration statement.

     (2)  that, for the purpose of determining any liability
under the Securities Act of 1933, each such post-effective
amendment shall be deemed to be a new Registration Statement
relating to the securities offered therein, and the offering of
such securities at the time shall be deemed to be the initial
bona fide offering thereof; and

     (3)  to remove from Registration by means of a post-effec-
tive amendment any of the securities being registered which
remain unsold at the termination of the offering.

     The undersigned registrant hereby undertakes that, for
purposes of determining any liability under the Securities Act of
1933, each filing of the Registrant's annual report pursuant to
Section 13(a) or Section 15(d) of the Securities Exchange Act of
1934 that is incorporated by reference in the Registration
Statement shall be deemed to be a new Registration Statement
relating to the securities offering therein, and the offering of
such securities at that time shall be deemed to be the initial
bona fide offering thereof.

<PAGE>   10

                                   SIGNATURES

     Pursuant to the requirements of the Securities Act of 1933,
the Registrant certifies that it has reasonable grounds to
believe that it meets all of the requirements for filing on Form
S-3 and has duly caused this Registration Statement to be signed
on its behalf by the undersigned, thereunto duly authorized, in
the City of Mason, State of Ohio, on October 13, 1994.

                                   CINTAS CORPORATION


                                     BY: /s/Richard T. Farmer     
                                         ------------------------
                                         Richard T. Farmer,
                                         Chairman and Chief
                                         Executive Officer

     Pursuant to the requirements of the Securities Act of 1933,
this Registration Statement has been signed by the following
persons in the capacities and on the dates indicated. The persons
whose names appear with an asterisk (*) below hereby designate
Richard T. Farmer or David T. Jeanmougin, or either of them, as
attorney-in-fact to sign all amendments including any post-
effective amendments to this Registration Statement.

<TABLE>
<CAPTION>
        Signature                Title                Date     
 ---------------------     -----------------  -----------------
<S>                        <C>               <C>
                           Chairman of the    October 13, 1994
                           Board of
 /s/ Richard T. Farmer     Directors, Chief
- -----------------------    Executive Officer
    Richard T. Farmer

                           President, Chief   October 13, 1994
 /s/ Robert J. Kohlhepp    Operating Officer
- -----------------------    and Director
  *Robert J. Kohlhepp


 /s/ Roger L. Howe         Director           October 13, 1994
- -----------------------                                       
  *Roger L. Howe


 /s/ John S. Lillard       Director           October 13, 1994
- -----------------------                                       
  *John S. Lillard


 /s/ James J. Gardner      Director           October 13, 1994
- -----------------------                                       
  *James J. Gardner


 /s/ Donald P. Klekamp     Director           October 13, 1994
- -----------------------                                       
  *Donald P. Klekamp


 /s/ Gerald V. Dirvin      Director           October 13, 1994
- -----------------------                                       
  *Gerald V. Dirvin



 /s/ Scott D. Farmer       Vice President,    October 13, 1994
- -----------------------    Director
  *Scott D. Farmer



/s/ David T. Jeanmougin    Senior Vice        October 13, 1994
- -----------------------    President of    
  David T. Jeanmougin      Finance (Principal
                           Financial Officer
                           and Principal
                           Accounting
                           Officer)

</TABLE>







<PAGE>   1





                                                                EXHIBIT 5

                           TELECOPIER (513) 579-6457


                                October 18, 1994




Direct Dial:  (513) 579-6411





Cintas Corporation
6800 Cintas Boulevard
Cincinnati, Ohio  45262

Gentlemen:

     We serve as your General Counsel and are familiar with your
Articles of Incorporation, By-laws and corporate proceedings.  On
this basis, we have made an examination as to:

     1.   The organization of Cintas Corporation (the
"Corporation");

     2.   The legal sufficiency of all corporate proceedings of
the Corporation in connection with the authorization and issuance
of all presently outstanding and issued Common Stock of the
Corporation; and

     3.   The legal sufficiency of all corporate proceedings
taken in connection with the authorization of the issuance of
218,159 shares of Common Stock to be included in a Registration
Statement on Form S-3 to be filed with the Securities and
Exchange Commission.

     Based upon such examination, we are of the opinion that:

     1.   Cintas Corporation is a duly organized and validly
existing corporation under the laws of the State of Washington;

     2.   The corporation has taken all necessary and required
corporate actions in connection with the issuance of 218,159
shares of Corporation Common Stock and the aforesaid 218,159
shares of Common Stock are validly authorized, legally issued,
fully paid and nonassessable shares of Common Stock of the
Corporation free of any preemptive rights.

     We hereby consent to be named in the aforesaid Registration
Statement and the Prospectus part thereof as the attorneys who
will pass upon legal matters in connection with the issuance of
the aforesaid Common Stock and to the filing of this opinion as
an exhibit to the Registration Statement and furthermore consent
to references made to this firm in the Registration Statement.

                                   Very truly yours,

                                   KEATING, MUETHING & KLEKAMP



                                   BY: /s/Gary P. Kreider        
                                       -------------------------   
                                          Gary P. Kreider


elm/207159.1

<PAGE>   1

                                                              Exhibit 23.1


                        CONSENT OF INDEPENDENT AUDITORS


We consent to the incorporation by reference in the Registration
Statement (Form S-3) and related Prospectus of Cintas Corporation
for the registration of 218,159 shares of its common stock of our
reports dated July 15, 1994, with respect to the consolidated
financial statements of Cintas Corporation incorporated by
reference in its Annual Report on Form 10-K for the year ended
May 31, 1994 and the related financial statement schedules
included therein, filed with the Securities and Exchange
Commission.


                              /s/Ernst & Young LLP

                              ERNST & YOUNG LLP


Cincinnati, Ohio
October 13, 1994


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