May 18, 2009
Via EDGAR
Securities and Exchange Commission
Attention: Larry Spirgel
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Re: Regis Corporation
Form 10-K for Fiscal Year Ended June 30, 2008
Filed August 29, 2008
Form 10-Q for Fiscal Quarter Ended December 31, 2008
File No. 1-12725
Dear Mr. Spirgel:
I am writing this letter to confirm our recent conversation with Melissa Hauber, Senior Staff Accountant, regarding the deadline for Regis Corporation’s response to the supplemental SEC staff’s comment letter dated April 27, 2009 regarding the above-referenced filings. As I discussed with Ms. Hauber, the SEC has agreed that the Company’s response will be filed by May 22, 2009.
We appreciate the staff’s courtesy in responding to this request.
| Very truly yours, |
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| Brent Moen |
| Vice President, Corporate Controller |
cc: Robert S. Littlepage, Jr., Accountant Branch Chief
Melissa Hauber, Senior Staff Accountant
Randy L. Pearce, Sr. Executive Vice President, Chief Financial Officer