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 May 14, 1997, on our reviews of the interim
financial information of Regis Corporation as of September 30, 1996 and for the
three month periods ended September 30, 1996 and 1995, and included in this
report on Form 8-K, 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 such registration statements 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, Minnesota
May 14, 1997

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