October 9, 2009
Jim B. Rosenberg
Senior Assistant Chief Accountant
Securities and Exchange Commission
Washington, DC 20549
Re :
Comment Letter dated 9/22/09 for Regan Holding Corp.
Form 10-K, 10-K/A for Fiscal Year Ended December 31, 2008
Form 10-Q/A for Quarterly Period Ended March 31, 2009
Form 10-Q for Quarterly Period Ended June 30, 2009
File No. 000-19704
Dear Mr. Rosenberg:
We are in receipt of your comment letter dated September 22, 2009 and are in the process of finalizing our response. Since part of the response requires us to file certain material agreements that contain proprietary information, which information we intend to redact, we are currently working with our counsel to request confidential treatment for the redacted information.
We expect to have our response and any required SEC filings and/or disclosures filed by Friday, October 16, 2009.
Sincerely,
/s/ R. Preston Pitts
President
Regan Holding Corp.