January 6, 2010
Jim B. Rosenberg
Senior Assistant Chief Accountant
Securities and Exchange Commission
Washington, DC 20549
Re Comment Letter dated 12/17/09 for Regan Holding Corp.
Form 10-K and 10-K/A for Fiscal Year Ended December 31, 2008
File No. 000-19704
Dear Mr. Rosenberg:
We are in receipt of your comment letter dated December 17, 2009. As discussed with Frank Wyman on January 6, 2010, we are in the process of addressing your comments, and intend to respond on or before January 21, 2010.
If you have any questions in connection with the timing of our response letter, please contact Amy Setikas, Accounting Manager, at (707) 778-8638 ext. 6875 or me at (707) 778-8638 ext. 5802.
Sincerely,
/s/ R. Preston Pitts
Chief Financial Officer
Regan Holding Corp.