SEC Comment Letter for REGIS CORP (RGS) (CIK 0000716643) (RGS) — Apr 13, 2010

REGIS CORP (RGS) (CIK 0000716643)
Date: April 13, 2010 · CIK: 0000716643 · Accession: 0000000000-10-020133

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AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

Date

April 13, 2010

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 April 13, 2010 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, 2009 Filed August 28, 2009 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
April 13, 2010

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, 2009
  Filed August 28, 2009
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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