Exhibit 15

                 LETTER RE:  UNAUDITED INTERIM FINANCIAL INFORMATION

Securities and Exchange Commission
450 Fifth Street, North West
Washington, D.C. 20549

                        RE:    Regis Corporation
                             Registrations on Form S-8
                             (File No. 33-44867, No. 33-89882)
                             Registration on Form S-4 
                             (File No. 333-12099)
                             Registrations on Form S-3
                             (File No. 33-82094, No. 33-86276,
                             No. 33-89150, No. 33-92244,
                             No. 33-96224 and No. 33-80337)
                   

We are aware that our report dated February 14, 1997, on our reviews of the
interim financial information of Regis Corporation as of December 31, 1996 and
for the periods ended December 31, 1996 and 1995, and included in the Company's
quarterly report on Form 10-Q for the quarter ended December 31, 1996, is
incorporated by reference in these registration statements.  Pursuant to Rule
436(c) under the Securities Act of 1933, this report should not be considered a
part of the registration statement prepared or certified by us within the
meaning of Sections 7 and 11 of that Act.




                             /s/ Coopers & Lybrand L.L.P.

                             Coopers & Lybrand L.L.P.

Minneapolis, MN
February 14, 1997