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 9, 1997, on our reviews of the 
interim financial information of Regis Corporation as of March 31, 1997 and 
for the periods ended March 31, 1997 and 1996, and included in the Company's 
quarterly report on Form 10-Q for the quarter ended March 31, 1997, 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, MN
May 14, 1997