CINTAS CORP
S-3, 1998-12-15
MEN'S & BOYS' FURNISHGS, WORK CLOTHG, & ALLIED GARMENTS
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    As filed with the Securities and Exchange Commission on December 15, 1998
                                                       Registration No.  333-
- --------------------------------------------------------------------------------
                       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)
                  --------------------------------------------


           WASHINGTON                                              31-1188630
(State or other jurisdiction of    6800 Cintas Boulevard         (IRS Employer
 incorporation or organization)    Cincinnati, Ohio 45262        Identification)
                                       (513) 459-1200                 Number

               (Address, including zip code, and telephone number,
                 including area code, of registrant's principal
                               executive offices)
                  --------------------------------------------


                               Mark A. Weiss, Esq.
                       Keating, Muething & Klekamp, P.L.L.
                           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.

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

If this Form is filed to register additional securities for an offering pursuant
to Rule 462(b) under the Securities Act, please check the following box and list
the  Securities  Act  registration  statement  number of the  earlier  effective
registration statement for the same offering. |_|
- --------------

If this Form is a  post-effective  amendment filed pursuant to Rule 462(c) under
the  Securities  Act,  check  the  following  box and  list the  Securities  Act
registration  statement number of the earlier effective  registration  statement
for the same offering. |_| _______________

If delivery  of the  prospectus  is  expected  to be made  pursuant to Rule 434,
please check the following box. |_|

                         CALCULATION OF REGISTRATION FEE
- --------------------------------------------------------------------------------

  Title of      Amount   Proposed Maximum     Proposed Maximum        Amount of
Shares to Be    to Be     Aggregate Price    Aggregate Offering     Registration
 Registered   Registered     Per Unit*              Price*              Fee

Common Stock    13,545       $56-11/16            $767,839              $214
============ =========== ==================  ===================  ==============

*Estimated  pursuant to Rule 457(c) under the  Securities Act of 1933 solely for
the purpose of calculating the registration fee.

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>

                               CINTAS CORPORATION

                          13,545 shares of Common Stock
                  --------------------------------------------


        The shareholders of Cintas Corporation  described below are offering and
selling 13,545 shares of Cintas Common Stock.

        The  Selling  Shareholders  obtained  their  shares of  Cintas  stock on
November 25, 1998 in exchange for Summit Safety, Inc.

        The Selling  Shareholders may offer their Cintas stock through public or
private  transactions,  on or off the United  States  exchanges,  at  prevailing
market prices, or at privately negotiated prices.

        Cintas  stock is traded on the Nasdaq  National  Market under the symbol
"CTAS." On December 14, 1998,  the closing price of one share of Cintas stock on
the Nasdaq National Market was $59.


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


     Neither the  Securities and Exchange  Commission  nor any state  securities
commission has approved or disapproved these  securities,  or determined if this
Prospectus  is truthful or  complete.  Any  representation  to the contrary is a
criminal offense.

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


                 The date of this Prospectus is _________, 1998.



<PAGE>



                       WHERE YOU CAN FIND MORE INFORMATION

        We file annual,  quarterly and special  reports,  proxy  statements  and
other  information with the SEC. You may also read and copy any document we file
at the SEC's public  reference  Our SEC filings are available to the public over
the internet at the SEC's web site at  http://www.sec.gov.  rooms in Washington,
D.C.,  New  York,  New York and  Chicago,  Illinois.  Please  call the SEC at 1-
800-SEC-0330 for further information on the public reference rooms.

        The SEC allows us to  "incorporate by reference" the information we file
with  them.  This  Prospectus  incorporates  important  business  and  financial
information  about  Cintas  which is not  included  in or  delivered  with  this
Prospectus.  The  information  incorporated by reference is an important part of
this  prospectus,  and  information  that  we  file  later  with  the  SEC  will
automatically update and supersede this information. We incorporate by reference
the  Quarterly  Report on Form 10-Q for the quarter  ended August 31, 1998,  the
Annual  Report on Form 10-K for the year ended May 31, 1998,  the Form 8-K filed
on June 1, 1998 and any future filings made with the SEC under  Sections  13(a),
13(c),  14 or 15(d) of the Securities  Exchange Act of 1934 until we sell all of
the securities.  We also incorporate by reference our 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 by this Prospectus.

        You may obtain a copy of these  filings  without  charge,  by writing or
telephoning us at the following address:
                                    David T. Jeanmougin
                                    Senior Vice President and Secretary
                                    Cintas Corporation
                                    6800 Cintas Boulevard
                                    Cincinnati, Ohio   45262
                                    (513) 459-1200

        You should rely only on the  information  incorporated  by  reference or
provided in this prospectus.  We have not authorized  anyone else to provide you
with different  information.  We are not making an offer of these  securities in
any state  where the offer is not  permitted.  You should  not  assume  that the
information in this prospectus is accurate as of any date other than the date on
the front of those  documents.  If you would like to request  documents from us,
please  do so by five  business  days  before  you  have  to make an  investment
decision.

        THIS  PROSPECTUS  AND  THE  DOCUMENTS  "INCORPORATED  BY  REFERENCE"  AS
DISCUSSED  UNDER "WHERE YOU CAN FIND MORE  INFORMATION"  CONTAIN FORWARD LOOKING
STATEMENTS WITHIN THE MEANING OF FEDERAL  SECURITIES LAW. SUCH STATEMENTS CAN BE
IDENTIFIED BY THE USE OF FORWARD-  LOOKING  TERMINOLOGY  SUCH AS "MAY,"  "WILL,"
"EXPECT,"  "ANTICIPATE,"  "ESTIMATE,"  "CONTINUE" OR OTHER SIMILAR WORDS.  THESE
STATEMENTS  DISCUSS  FUTURE  EXPECTATIONS,  CONTAIN  PROJECTIONS  OF  RESULTS OF
OPERATIONS   OR  OF  FINANCIAL   CONDITION  OR  STATE  OTHER   "FORWARD-LOOKING"
INFORMATION. ALTHOUGH MANAGEMENT BELIEVES THAT THE EXPECTATIONS REFLECTED IN ITS
FORWARD-LOOKING  STATEMENTS  ARE  BASED ON  REASONABLE  ASSUMPTIONS,  THERE  ARE
CERTAIN FACTORS SUCH AS GENERAL ECONOMIC CONDITIONS, LOCAL


<PAGE>


AL ESTATE  CONDITIONS,  OR WEATHER  CONDITIONS  THAT MIGHT CAUSE A  DIFFERENCE
BETWEEN ACTUAL RESULTS AND THOSE  FORWARD-LOOKING  STATEMENTS.  WHEN CONSIDERING
SUCH  FORWARD-LOOKING  STATEMENTS,  YOU SHOULD KEEP IN MIND THE RISK FACTORS AND
OTHER CAUTIONARY STATEMENTS IN THIS PROSPECTUS.


                                   THE COMPANY

        Cintas is a leader in the  uniform  rental  and sales  business  and has
particular expertise in designing,  planning and implementing corporate identity
uniform programs. The Company concentrates on uniform rental services and custom
uniform sales.  Cintas received 73% of its revenues for fiscal 1998 from uniform
rental services and non-uniform rental items, including dust mops, entrance mats
and wiping  cloths.  The balance of the  Company's  revenues  were  derived from
custom  uniform  sales,  the sale of first aid and safety  products,  consumable
cleanroom  supplies and sales of related items. The Company provides uniform and
related rental products and services  through a network of 159 rental  locations
and six cleanroom  facilities and sells uniforms to national  customers  through
distribution  centers located in Cincinnati,  Ohio,  Reno,  Nevada,  Montgomery,
Alabama and Chicago,  Illinois. At its nine garment manufacturing facilities the
Company manufac tures a substantial  portion of the uniform trousers and uniform
shirts  supplied to its  customers.  First aid and safety  products  are sold to
industrial  users either directly from Cintas or Cintas  subsidiaries or through
independent distributors.

        During the past five years,  Cintas has made several  acquisitions 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 intends to continue to expand, through
both  internal  growth,   including  the  establishment  of  operations  in  new
geographic  areas,  and by continuing  its  acquisition  program of both uniform
rental and sale companies and companies that engage in the sale and distribution
of first aid and safety products.

        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,  Mason,  Ohio 45040;  telephone  number (513)
459-1200.

                              SELLING SHAREHOLDERS

        The 13,545 shares offered pursuant to this Prospectus,  all of which are
being  offered  for sale  hereby,  are  offered  by William  Vincent  and Sharon
Vincent,  as joint  tenants.  On  November  25,  1998,  Cintas  consummated  the
acquisition  of Summit  Safety,  Inc. Mr. and Mrs.  Vincent,  as joint  tenants,
received the 13,545 shares of Cintas Common Stock  described in this  Prospectus
in exchange for their shares in Summit Safety, Inc.

         The Selling  Shareholders  own no other  shares of Cintas  Common Stock
other than those offered under this Prospectus. If the Selling Shareholders sell
all of the shares offered under this Prospectus, they will not own any shares of
Cintas Common Stock.



<PAGE>


        Shares   acquired  by  gift  from  the  shares   owned  by  the  Selling
Shareholders may also be sold pursuant to the Prospectus by any such donee. This
Prospectus may also be used by transferees, assignees, distributees and pledgees
of the Selling Shareholders.


                                 USE OF PROCEEDS

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

                              PLAN OF DISTRIBUTION

        The Company is  registering  the shares  offered hereby on behalf of the
Selling  Shareholders.  The Company has been advised by the Selling Shareholders
that they may sell or  transfer  all or a portion of the shares  offered  hereby
from time to time to third parties directly or by or through  brokers,  dealers,
agents or underwriters, who may receive compensation in the form of underwriting
discounts,  concessions or commissions from the Selling Shareholders and/or from
purchasers  of the shares for whom they may act as agent.  However,  the Selling
Shareholders  have  advised  the  Company  that they have not  entered  into any
agreements,   understandings   or   arrangements   with  any   underwriters   or
broker-dealers  regarding  the  sale  of  their  securities,  nor  is  there  an
underwriter or coordinating  broker acting in connection with the proposed sales
or transfers of shares by the Selling Shareholders.  Such sales and transfers of
the shares may be effected from time to time in one or more  transactions on the
Nasdaq  National  Market,   in  the   over-the-counter   market,  in  negotiated
transactions or otherwise,  at a fixed price or prices, which may be changed, at
market prices  prevailing at the time of sale, at negotiated  prices, or without
consideration,  through put or call options transactions relating to the shares,
through  short sales of shares or a  combination  of such methods of sale, or by
any other legally available means.

        The term, "Selling Shareholders" includes donees, pledgees and assignees
in interest selling shares from the named Selling Shareholders after the date of
this  prospectus.  Any or all of the shares may be sold or transferred from time
to time by the Selling  Shareholders  by means of (a) a block trade in which the
broker or dealer so  engaged  will  attempt  to sell the shares as agent but may
position  and  resell a portion  of the block as  principal  to  facilitate  the
transaction; (b) purchases by a broker or dealer as principal and resale by such
broker or dealer for its  account  pursuant  to this  Prospectus;  (c)  ordinary
brokerage transactions and transactions in which the broker solicits purchasers;
(d) through the writing of options on the shares;  (e) pledges as  collateral to
secure  loans,  credit  or  other  financing  arrangements  and  any  subsequent
foreclosure, if any, thereunder; (f) gifts, donations and contributions; and (g)
any other  legally  available  means.  The aggregate net proceeds to the Selling
Shareholders  from the sale of the  shares  will be the  purchase  price of such
shares less any commissions.

     In  order  to  comply  with  the  securities  laws of  certain  states,  if
applicable,  the  shares  will  be  sold  in  such  jurisdictions  only  through
registered or licensed  brokers or dealers.  In addition,  in certain states the
shares may not be sold unless they have been registered or qualified for sale in
the applicable  state or an exemption  from the  registration  or  qualification
requirement is available and is complied with.

        The  Selling   Shareholders   and  any  brokers,   dealers,   agents  or
underwriters that participate in the distribution of the shares may be deemed to
be "underwriters"  within the meaning of Section 2(11) of the Securities Act, in
which event any discounts, concessions and commissions received by such brokers,
dealers,  agents or  underwriters  and any  profit on the  resale of the  shares
purchased  by them may be deemed to be  underwriting  commissions  or  discounts
under the Securities Act.  Because the Selling  Shareholders may be deemed to be
"underwriters"  within the meaning of Section 2(11) of the  Securities  Act, the
Selling Shareholders will be subject to the prospectus delivery  requirements of
the  Securities  Act, which may include  delivery  through the facilities of the
Nasdaq  National  Market.  Additionally,  the  anti-manipulative  provisions  of
Regulation  M  promulgated  under  the  Exchange  Act may  apply to sales by the
Selling Shareholders in the market.

        No underwriter,  broker, dealer or agent has been engaged by the Company
in connection with the distribution of the shares.

        Any shares covered by this Prospectus which qualify for sale pursuant to
Rule 144  under  the  Securities  Act may be sold  under  Rule 144  rather  than
pursuant to this Prospectus. There is no assurance that the Selling Shareholders
will sell any of the shares.  The Selling  Shareholders may transfer,  devise or
gift shares by other means not described herein.

        The Company will pay all of the expenses incident to the registration of
the shares, other than underwriting discounts and selling commissions, if any.

        The Selling  Shareholders  may agree to indemnify  any agent,  dealer or
broker-dealer  that  participates  in  transactions  involving  sales of  shares
against certain liabilities, including liabilities under the Securities Act.

        Upon the Company  being  notified by the Selling  Shareholders  that any
material  arrangement has been entered into with a broker-dealer for the sale of
shares  through  a block  trade,  special  offering,  exchange  distribution  or
secondary distribution or a purchase by a broker or dealer, a supplement to this
prospectus  will be  filed,  if  required,  pursuant  to Rule  424(b)  under the
Securities  Act. The supplement  will disclose (i) the name of each such selling
shareholders  and of the  participating  broker-dealer(s),  (ii) the  number  of
shares  involved,  (iii) the price at which such shares  will be sold,  (iv) the
commissions  to be  paid or  discounts  or  concessions  to be  allowed  to such
broker-dealer(s),  where  applicable,  (v) that  such  broker-dealer(s)  did not
conduct any  investigation  to verify the information set out or incorporated by
reference in this prospectus and (vi) other facts material to the transaction. A
supplement  to this  prospectus  will be filed if the Company is notified by the
Selling  Shareholders  that a donee or  pledgee  intends  to sell  more than 500
shares.




<PAGE>


                                  LEGAL MATTERS

        The legality of the Common Stock offered  hereby will be passed upon for
Cintas by Keating, Muething & Klekamp, P.L.L., Cincinnati, Ohio, of which Donald
P.  Klekamp,  a Director  of the  Company,  is a  partner.  Members of that firm
beneficially own 307,934 shares of Cintas Common Stock.

                                     EXPERTS

        The consolidated financial statements of Cintas Corporation incorporated
by reference  in Cintas  Corporation's  Annual  Report on Form 10-K for the year
ended  May 31,  1998,  have  been  audited  by  Ernst & Young  LLP,  independent
auditors, as set forth in their report thereon incorporated by reference therein
and  incorporated  herein by reference in reliance upon such report,  given upon
the authority of such firm as experts in accounting and auditing.


                                  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>





                                     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:

        Registration Fee .......................                       $  214.00
        Printing costs..........................                          500.00
        Legal fees and expenses.................                        3,000.00
        Accounting fees and expenses............                        1,500.00
        Blue sky fees and expenses..............                          100.00
        Miscellaneous...........................                          100.00
                                                                     -----------
        Total . . . . . . . . . . . . . . . . . . . . . . . . . . . .$  5,414.00

        All of the above expenses other than the Registration fee are estimates.
All of the above expenses will be borne by Cintas.

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  provisions apply to actions brought by or in the
right  of the  Registrant,  except  that  no  indemnification  shall  be made in
proceedings  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  indemnification
shall be  extended  to any of the  persons  described  above to the full  extent
permitted by the Washington Business Corporation Act.





<PAGE>




ITEM 16.       EXHIBITS.



       Exhibit No.                                    Description
- ------------------------------------ ------------------------------------------
            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 the signature page)


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  provisions  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  Registrant  in the  successful  defense  of any  action,  suit or
proceeding)  is  asserted by such  director,  officer or  controlling  person in
connection with the securities being registered,  the Registrant 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
indemnification  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  arising after
               the  effective  date of the  Registration  Statement (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.
               Notwithstanding the foregoing, any increase or decrease in volume
               of securities offered (if the total dollar value of securities




<PAGE>




               offered  would not  exceed  that  which was  registered)  and any
               deviation  from  the low or  high  end of the  estimated  maximum
               offering  range may be reflected in the form of prospectus  filed
               with the Commission pursuant to Rule 424(b) if, in the aggregate,
               the  changes  in volume  and price  represent  no more than a 20%
               change in the maximum  aggregate  offering price set forth in the
               "Calculation  of   Registration   Fee"  table  in  the  effective
               registration statement.

        (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 with or furnished to the  Commission by the
registrant  pursuant to Section 13 or Section 15(d) of the  Securities  Exchange
Act of 1934 that are incorporated by reference 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-effective  amendment
any of the securities being registered which remain unsold at the termination of
the offering.

        (4) 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>




                                   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 Cincinnati, State of Ohio, on December 15, 1998.

                                         CINTAS CORPORATION


                                         BY: /s/ Robert J. Kohlhepp
                                            ----------------------------------
                                            Robert J. Kohlhepp, 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  Robert J.  Kohlhepp or William C. Gale, or
either  of them,  as  attorney-in-fact  to sign  all  amendments  including  any
post-effective  amendments to this Registration Statement as well as any related
registration  statement (or  amendment  thereto)  filed  pursuant to Rule 462(b)
promulgated under the Securities Act of 1933.


             Signature                     Title                     Date

                                Chairman of the Board of       December __, 1998
- -----------------------------   Directors
 *Richard T. Farmer             


/s/ Robert J. Kohlhepp          Chief Executive Officer        December 15, 1998
- ------------------------------  and Director (Principal
 *Robert J. Kohlhepp            Executive Officer)


/s/ Scott D. Farmer             President, Chief               December 15, 1998
- ------------------------------  Operating Officer and
 *Scott D. Farmer               Director
               


/s/ Roger L. Howe               Director                       December 15, 1998
- ------------------------------
 *Roger L. Howe


/s/ John S. Lillard             Director                       December 15, 1998
- ------------------------------
 *John S. Lillard





<PAGE>





- ------------------------------  Director                       December __, 1998
 *James J. Gardner


- ------------------------------  Director                       December __, 1998
*Donald P. Klekamp


/s/ Gerald V. Dirvin            Director                       December 15, 1998
- ------------------------------
 *Gerald V. Dirvin

/s/ William C. Gale             Vice President of Finance      December 15, 1998
- ------------------------------  (Principal Financial
 *William C. Gale               Officer and Principal
                                Accounting Officer)










                            TELECOPIER (513) 579-6457


                                December 15, 1998




Direct Dial:  (513) 579-6560





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;

     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 13,545  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;





<PAGE>



Cintas Corporation
Page 2
December 15, 1998


     2.  Cintas  Corporation  has taken all  necessary  and  required  corporate
actions in connection  with the issuance of 13,545 shares of newly issued Common
Stock and the aforesaid  13,545  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, P.L.L.


                                           BY:/s/ Robert E. Coletti
                                              ---------------------------------
                                                  Robert E. Coletti






                         CONSENT OF INDEPENDENT AUDITORS


        We consent to the  reference to our firm under the caption  "Experts" in
the  Registration   Statement  (Form  S-3)  and  related  Prospectus  of  Cintas
Corporation for the registration of 13,545 shares of its common stock and to the
incorporation  by  reference  therein  of our report  dated  July 2, 1998,  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, 1998 and the related financial schedule included therein, filed with the
Securities and Exchange Commission.




                                                       ERNST & YOUNG LLP


Cincinnati, Ohio
December 14, 1998






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