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SEC Comment Letter for REGIS CORP (RGS) (CIK 0000716643) (RGS) — Mar 28, 2005

REGIS CORP (RGS) (CIK 0000716643)
Date: March 28, 2005 · CIK: 0000716643 · Accession: 0000000000-05-014251

Financial Reporting Regulatory Compliance Business Model Clarity

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
March 8, 2005
Author
Larry Spirgel
Form
UPLOAD
Company
REGIS CORP (RGS) (CIK 0000716643)

Letter

March 8, 2005 Via U.S. Mail and Fax Mr. Randy L. Pearce Executive Vice President Chief Financial and Administrative Officer Regis Corporation 7201 Metro Boulevard Edina, MN 55439 Form 10-Q for the quarter ended September 30, 2004 File No. 0-11230

RE: Regis Corporation Form 10-K for the fiscal year ended June 30, 2004 Filed September 17, 2004

Dear Mr. Pearce:

We have completed our review of your Form 10-K and related filings and do not, at this time, have any further comments.

Sincerely,
Larry Spirgel
Assistant Director

Show Raw Text
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<SEQUENCE>1
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<TEXT>

Mail Stop 0407

      							March 8, 2005

Via U.S. Mail and Fax
Mr. Randy L. Pearce
Executive Vice President
Chief Financial and Administrative Officer
Regis Corporation
7201 Metro Boulevard
Edina, MN 55439

	RE:	Regis Corporation
      Form 10-K for the fiscal year ended June 30, 2004
		Filed September 17, 2004

Form 10-Q for the quarter ended September 30, 2004
File No. 0-11230

Dear Mr. Pearce:

	We have completed our review of your Form 10-K and related
filings and do not, at this time, have any further comments.

							Sincerely,

							Larry Spirgel
							Assistant Director

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Mr. Valerio Cavallo
Telecom Argentina S.A.
January 12, 2005
Page 2

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