-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, S0DE6c0E6BD8eirJQbyh3gH5QcjU7CVLOpuIGXnXv0hvw9hk5jq3Gy4lF29ny8QS WWPmK01drV3mURioE/tTXw== 0001193125-06-204368.txt : 20061229 0001193125-06-204368.hdr.sgml : 20061229 20061006145714 ACCESSION NUMBER: 0001193125-06-204368 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20061006 FILER: COMPANY DATA: COMPANY CONFORMED NAME: New Aristotle Holdings, Inc. CENTRAL INDEX KEY: 0001368457 STANDARD INDUSTRIAL CLASSIFICATION: PERFUMES, COSMETICS & OTHER TOILET PREPARATIONS [2844] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2525 ARMITAGE AVENUE CITY: MELROSE PARK STATE: IL ZIP: 60160 BUSINESS PHONE: (708) 450-3000 MAIL ADDRESS: STREET 1: 2525 ARMITAGE AVENUE CITY: MELROSE PARK STATE: IL ZIP: 60160 FORMER COMPANY: FORMER CONFORMED NAME: New Aristotle Holdings, Inc. DATE OF NAME CHANGE: 20060707 FILER: COMPANY DATA: COMPANY CONFORMED NAME: New Sally Holdings, Inc. CENTRAL INDEX KEY: 0001368458 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-RETAIL STORES, NEC [5990] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 3001 COLORADO BOULEVARD CITY: DENTON STATE: TX ZIP: 76210 BUSINESS PHONE: (940) 898-7500 MAIL ADDRESS: STREET 1: 3001 COLORADO BOULEVARD CITY: DENTON STATE: TX ZIP: 76210 FORMER COMPANY: FORMER CONFORMED NAME: New Sally Holdings, Inc. DATE OF NAME CHANGE: 20060707 CORRESP 1 filename1.htm SEC Correspondence

[Alberto-Culver Company Letterhead]

October 6, 2006

VIA EDGAR SUBMISSION

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:    Ms. Peggy Kim, Esq.

                    Office of Consumer Products

 

Re: New Sally Holdings, Inc.

Amendment No. 2 to Registration Statement on Form S-4

Filed September 29, 2006

File No. 333-136259

New Aristotle Holdings, Inc.

Amendment No. 2 to Registration Statement on Form 10

Filed September 29, 2006

File No. 001-32970

Ladies and Gentlemen,

On October 5, 2006, New Sally Holdings, Inc. (“New Sally”) and New Aristotle Holdings, Inc. (“New Alberto-Culver” and together with New Sally, the “Companies”), each currently a wholly-owned subsidiary of Alberto-Culver Company, filed a letter in response (the “Response Letter”) to the comments contained in the Staff’s comment letter dated October 3, 2006 with respect to New Sally’s Amendment No. 2 to the Registration Statement on Form S-4, File No. 333-136259 and New Alberto-Culver’s Amendment No. 2 to the Registration Statement on Form 10, File No. 001-32970.

In connection with the filing of the Response Letter, the Companies advise the Staff as follows: (i) the Companies are responsible for the adequacy and accuracy of the disclosure in the filing, (ii) Staff comments or changes to disclosure in response to Staff comments in the filings reviewed by the Staff do not foreclose the SEC from taking any action with respect to the filing and (iii) the Companies may not assert Staff comments as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States.

If you have any questions regarding the foregoing, please contact the undersigned at (708) 450-3262.

Very truly yours,

 

NEW SALLY HOLDINGS, INC.
By:  

/s/ Gary P. Schmidt

Name:   Gary P. Schmidt
Title:   President
NEW ARISTOTLE HOLDINGS, INC.
By:  

/s/ Gary P. Schmidt

Name:   Gary P. Schmidt
Title:   President

 

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