SEC Comment Letter for REGIS CORP (RGS) (CIK 0000716643) (RGS) — Jun 30, 2009

REGIS CORP (RGS) (CIK 0000716643)
Date: June 30, 2009 · CIK: 0000716643 · Accession: 0000000000-09-034611

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

June 30, 2009

Author

Larry Spirgel

Form

UPLOAD

Company

REGIS CORP (RGS) (CIK 0000716643)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549

DIVISION OF CORPORATION FINANCE

Mail Stop 3720

June 30, 2009 Mr. Randy L. Pearce Chief Financial Officer Regis Corporation 7201 Metro Boulevard Edina, Minnesota 55439 Re: Regis Corporation Form 10-K for Fiscal Year Ended June 30, 2008 Filed August 29, 2008 File No. 1-12725 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. S i n c e r e l y , L a r r y S p i r g e l A s s i s t a n t D i r e c t o r

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

       DIVISION OF
CORPORATION FINANCE

  Mail Stop 3720

       June 30, 2009
 Mr. Randy L. Pearce
Chief Financial Officer
Regis Corporation 7201 Metro Boulevard Edina, Minnesota 55439
 Re: Regis Corporation
Form 10-K for Fiscal Year  Ended June 30, 2008
  Filed August 29, 2008
  File No. 1-12725
 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.             S i n c e r e l y ,             L a r r y  S p i r g e l          A s s i s t a n t  D i r e c t o r

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