Exhibit 16.1 May 20, 2005 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Commissioners: We have read the statements made by Regan Holding Corp. (the "Company") (copy attached), which we understand will be filed with the United States Securities and Exchange Commission, pursuant to Item 4.01 Form 8-K, as part of Regan's Form 8-K/A report dated March 18, 2005. We agree with the statements concerning our Firm in such Form 8-K. Very truly yours, PricewaterhouseCoopers LLP