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Re: | Ulta Salon, Cosmetics & Fragrance, Inc. Form 10-K for the fiscal year ended January 30, 2010 Filed March 31, 2010 Forms 10-Q for the periods ended May 1, 2010, July 31, 2010, and October 30, 2010 Filed June 3, 2010, September 2, 2010, and December 2, 2010, respectively Definitive Proxy Statement on Schedule 14A Filed May 7, 2010 File No. 1-33764 |
Very truly yours, | ||||
/s/ Richard Meller | ||||
Richard Meller | ||||
of LATHAM & WATKINS LLP |
cc: | Robert Guttman, Ulta Salon, Cosmetics & Fragrance, Inc. Gregg Bodnar, Ulta Salon, Cosmetics & Fragrance, Inc. Scott Settersten, Ulta Salon, Cosmetics & Fragrance, Inc. |