SEC Comment Letter for REGIS CORP (RGS) (CIK 0000716643) (RGS) — Mar 29, 2012
REGIS CORP (RGS) (CIK 0000716643)
Date: March 29, 2012 · CIK: 0000716643 · Accession: 0000000000-12-016065
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March 29, 2012
Via E-mail
Brent A. Moen Senior Vice President and Chief Financial Officer Regis Corporation 7201 Metro Boulevard Edina, Minnesota 55439
Re: Regis Corporation
Form 10-K for the Fiscal Year Ended June 30, 2011 Filed August 26, 2011
File No. 1-12725
Dear Mr. Moen:
We have completed our review of your filing. We remind you that our comments or
changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.
S i n c e r e l y , / s / K a t h l e e n K r e b s , f o r 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