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| 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 |
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| 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, |
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| 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 |