Regis (RGS) 10-Q 2011 Q3 Quarterly report

Exhibit No. 15

May 10, 2011

Securities and Exchange Commission

100 F Street, N.E.

Washington DC 20549

RE: Regis Corporation Registration Statements on Form S-3 (File Nos. 333-160438, 333-125631, 333-100327, 333-102858, 333-116170, 333-87482, 333-51094, 333-78793, 333-89279, 333-90809, 333-31874, 333-57092 and 333-72200), and Form S-8 (Nos. 333-170517, 333-163350, 333-123737, 333-88938, 33-44867 and 33-89882)

Commissioners:

We are aware that our report dated May 10, 2011 on our review of the interim financial information of Regis Corporation for the three and nine month periods ended March 31, 2011 and 2010 and included in the Company’s Quarterly Report on Form 10-Q for the quarter ended March 31, 2011, is incorporated by reference in the above referenced registration statements.

Yours very truly,

/s/ PRICEWATERHOUSECOOPERS LLP

PRICEWATERHOUSECOOPERS LLP

Minneapolis, Minnesota