September 2, 2011
BY EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: | Regis Corporation |
Preliminary Proxy Statement on Schedule 14A |
Filed by Starboard Value and Opportunity Master Fund Ltd |
Dear Sir or Madam:
The above-referenced Preliminary Proxy Statement has been filed as of the date hereof. Please contact the undersigned at (212) 451-2333 if there are any questions or comments regarding this filing.
Very truly yours,
/s/ Steve Wolosky
Steve Wolosky