<SEC-DOCUMENT>0001437749-14-015065-index.html : 20141119
<SEC-HEADER>0001437749-14-015065.hdr.sgml : 20141119
<ACCEPTANCE-DATETIME>20140812111629
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001437749-14-015065
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20140812

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			STEINER LEISURE Ltd
		CENTRAL INDEX KEY:			0001018946
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PERSONAL SERVICES [7200]
		IRS NUMBER:				980164731
		STATE OF INCORPORATION:			C5
		FISCAL YEAR END:			1206

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		770 SOUTH DIXIE HWY.
		STREET 2:		2ND FLOOR
		CITY:			CORAL GABLES
		STATE:			FL
		ZIP:			33146
		BUSINESS PHONE:		3053589002

	MAIL ADDRESS:	
		STREET 1:		STE 104A
		STREET 2:		SAFFREY SQ
		CITY:			NASSAU
		STATE:			C5
		ZIP:			00000

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	STEINER LEISURE LTD
		DATE OF NAME CHANGE:	19960716
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
</SEC-DOCUMENT>