Exhibit No. 15



November 9, 2001

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington DC 20549

                                        RE:  Regis Corporation Registration
                                             Statements on Form S-3
                                             (File No. 333-51094, No. 333-28511,
                                             No. 333-78793, No. 333-49165, No.
                                             333-89279, No. 333-90809, No.
                                             333-31874, No. 333-57092 and No.
                                             333-72200), and Form S-8 (File No.
                                             33-44867 and No. 33-89882)

Commissioners:

We are aware that our report dated October 22, 2001, on our review of the
interim consolidated financial information of Regis Corporation for the period
ended September 30, 2001, and included in the Company's quarterly report on Form
10-Q for the quarter then ended, is incorporated by reference in the above
referenced registration statements.

Yours very truly,


/s/ PRICEWATERHOUSECOOPERS LLP


PRICEWATERHOUSECOOPERS LLP




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