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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

Regulatory Compliance Financial Reporting Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
March 29, 2012
Author
Kathleen Krebs
Form
UPLOAD
Company
REGIS CORP (RGS) (CIK 0000716643)

Letter

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

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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