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
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<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
</TEXT>
</DOCUMENT>