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