SEC Comment Letter for REGIS CORP (RGS) (CIK 0000716643) (RGS) — Apr 7, 2014
REGIS CORP (RGS) (CIK 0000716643)
Date: April 7, 2014 · CIK: 0000716643 · Accession: 0000000000-14-017300
AI Filing Summary & Sentiment
Reasoning
Letter
April 7 , 201 4 Via E -mail Mr. Daniel J. Hanrahan President and Chief Executive Officer Regis Corporation 7201 Metro Boulevard Edina , MN 55436
Re: Regis Corporation Form 10-K for the Year Ended June 30 , 2013 Filed August 27, 201 3 File No. 1 -12725
Dear Mr. Hanrahan :
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.
Sincerely,
/s/ Robert S. Littlepage, for
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April 7 , 201 4 Via E -mail Mr. Daniel J. Hanrahan President and Chief Executive Officer Regis Corporation 7201 Metro Boulevard Edina , MN 55436 Re: Regis Corporation Form 10-K for the Year Ended June 30 , 2013 Filed August 27, 201 3 File No. 1 -12725 Dear Mr. Hanrahan : 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. Sincerely, /s/ Robert S. Littlepage, for Larry Spir gel Assistant Director