CORRESP 1 filename1.htm

 

 

 

T 952-947-7777  

  7201 Metro Boulevard

  Minneapolis, Minnesota 55439

 

 

March 5, 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 SEC staff’s comment letter dated March 3, 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 March 31, 2009.

 

We appreciate the staff’s courtesy in responding to this request.

 

 

Very truly yours,

 

 

 

 

 

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