EXHIBIT 16.1


August 20, 2004


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549


Gentlemen:

We have read Item 4 of Form 8-K dated August 17, 2004, of Rollins,  Inc. and are
in agreement  with the  statements  contained in the second,  third,  and fourth
paragraphs.  We have no basis to agree or disagree with other  statements of the
registrant contained therein.




/s/ Ernst & Young LLP
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    Ernst & Young LLP