United States securities and exchange commission logo





                          February 5, 2021

       Amanda Rusin
       EVP, General Counsel and Corporate Secretary
       REGIS CORP
       3701 Wayzata Boulevard
       Minneapolis, MN 55416

                                                        Re: REGIS CORP
                                                            Registration
Statement on Form S-3
                                                            Filed February 4,
2021
                                                            File No. 333-252700

       Dear Ms. Rusin:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Taylor
Beech at 202-551-4515 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Trade & Services
       cc:                                              Jonathan R. Zimmerman,
Esq.