SALLY BEAUTY HOLDINGS, INC.
May 11, 2012
VIA FACSIMILE AND EDGAR
United States Securities and Exchange Commission
Washington, D.C. 20549
Attention: Mara Ransom
Re: Sally Holdings LLC
Sally Capital Inc.
The additional registrants listed on Exhibit A
Amendment No. 2 to Registration Statement on Form S-4/A
Filed on May 11, 2012
File No. 333-179580
Dear Ms. Ransom:
On May 11, 2012, Sally Holdings LLC (the “Company”), Sally Capital Inc. and the additional registrants listed on Exhibit A (collectively with the Company, the “Registrants”) filed via EDGAR Amendment No. 2 to the above-referenced Registration Statement on Form S-4/A (“Amendment No. 2 to the Registration Statement”).
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Registrants hereby request that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement and declare the Registration Statement effective as of 10:00 a.m., Washington, D.C. time, on May 15, 2012 or as soon thereafter as practicable.
| Sincerely, | ||
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| SALLY HOLDINGS LLC | ||
| SALLY CAPITAL INC. | ||
| And the additional registrants listed on Exhibit A | ||
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| By: | /s/ Matthew O. Haltom | |
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| Matthew O. Haltom | |
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| Vice President and Assistant Secretary | |
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cc: | W. Scott Ortwein |
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| Kyle G. Healy |
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EXHIBIT A
SALLY BEAUTY HOLDINGS, INC. |
SALLY INVESTMENT HOLDINGS LLC |
ARMSTRONG McCALL HOLDINGS L.L.C. |
BEAUTY HOLDING LLC |
SALLY BEAUTY INTERNATIONAL FINANCE LLC |
DIORAMA SERVICES COMPANY, LLC |
SALLY BEAUTY DISTRIBUTION LLC |
BEAUTY SYSTEMS GROUP LLC |
SALLY BEAUTY SUPPLY LLC |
ARMSTRONG McCALL MANAGEMENT L.C. |
SALON SUCCESS INTERNATIONAL, LLC |
ARMSTRONG McCALL, L.P. |
ARMSTRONG McCALL HOLDINGS, INC. |
BRENTWOOD BEAUTY LABORATORIES INTERNATIONAL, INC. |
BEYOND THE ZONE, INC. |
COLORESSE, INC. |
ENERGY OF BEAUTY, INC. |
ESTHETICIAN SERVICES, INC. |
FOR PERMS ONLY, INC. |
HIGH INTENSITY PRODUCTS, INC. |
ION PROFESSIONAL PRODUCTS, INC. |
LAND OF DREAMS, INC. |
MIRACLE LANE, INC. |
VENIQUE, INC. |
NAIL LIFE, INC. |
NEW IMAGE PROFESSIONAL PRODUCTS, INC. |
PROCARE LABORATORIES, INC. |
SALLY BEAUTY DISTRIBUTION OF OHIO, INC. |
SATIN STRANDS, INC. |
SEXY U PRODUCTS, INC. |
SILK ELEMENTS, INC. |
TANWISE, INC. |
SOREN ENTERPRISES, INC. |
POWER IQ, INC. |
DESIGN LENGTHS, INC. |
FEMME COUTURE INTERNATIONAL, INC. |
GENERIC VALUE PRODUCTS, INC. |
INNOVATIONS — SUCCESSFUL SALON SERVICES |
ARNOLDS, INC. |
NEKA SALON SUPPLY, INC. |
AERIAL COMPANY, INC. |