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| AMY C. SEIDEL |
| ASeidel@faegre.com |
| (612) 766-7769 |
November 2, 2011
Ms. Mellissa Campbell Duru
Special Counsel
Office of Mergers and Acquisitions
United States Securities and Exchange Commission
Division of Corporate Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: Regis Corporation
Soliciting Materials filed on Schedule 14A
Filed October 5, 12 & 20, 2011
File No. 001-12725
Dear Ms. Campbell:
We are counsel to Regis Corporation (“Regis”) and are writing in response to your letter dated October 21, 2011, regarding the proxy materials identified above.
As we discussed, we received your letter dated October 21, 2011 and promptly circulated to it to Regis and Regis’ other legal advisors. Upon reviewing the letter, we concluded that the comments were forward-looking in that they required or permitted Regis to address them in future filings. Regis and its advisors understood that it would need to comply with and respond to the comments in the event of any future filings; however, Regis determined during the time period between receipt of the letter and the annual shareholders meeting, which was held on October 27, 2011, not to issue any further shareholder communications. Regis acknowledges the comments and will comply with the spirit of the comments in any future communications on similar topics.
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Attached is a written acknowledgement by Regis of certain matters as requested in your comment letter.
Should you have further questions or comments or need any further information or clarification, please contact me or any of the persons on the distribution list attached as Schedule I.
Sincerely,
/s/ Amy C. Seidel |
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Amy C. Seidel |
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Partner |
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Enclosure
cc: Eric A. Bakken, General Counsel, Regis Corporation
Attached Distribution List
SCHEDULE I
DISTRIBUTION LIST
David A. Katz
Wachtell, Lipton, Rosen & Katz
51 West 52nd Street
New York, NY 10019
Phone: (212) 403-2309
Fax: (212) 403-2000
E-mail: DAKatz@WLRK.com
Steven A. Rosenblum
Wachtell, Lipton, Rosen & Katz
51 West 52nd Street
New York, NY 10019
Phone: (212) 403-1221
Fax: (212) 403-2221
E-mail: SARosenblum@WLRK.com
Gordon S. Moodie
Wachtell, Lipton, Rosen & Katz
51 West 52nd Street
New York, NY 10019
Phone: (212) 403-1180
Fax: (212) 403-2180
E-mail: GSMoodie@WLRK.com
Philip S. Garon
Faegre & Benson LLP
2200 Wells Fargo Center
90 South Seventh Street
Minneapolis, MN 55402-3901
Phone: (612) 766-8801
Fax: (612) 766-1600
E-mail: PGaron@Faegre.com