SEC Form 5

FORM 5		UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 ANNUAL STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934 or Section 30(h) of the Investment Company Act of 1940	OMB APPROVAL OMB Number: 3235-0362 Estimated average burden hours per response: 1.0
	Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).
	Form 3 Holdings Reported.
	Form 4 Transactions Reported.

1. Name and Address of Reporting Person* MOORE JACKSON W (Last) (First) (Middle) P.O. BOX 10247 (Street) BIRMINGHAM AL 35202 (City) (State) (Zip)	2. Issuer Name and Ticker or Trading Symbol REGIONS FINANCIAL CORP [ RF ]	5. Relationship of Reporting Person(s) to Issuer (Check all applicable) X Director 10% Owner Officer (give title below) Other (specify below)
	3. Statement for Issuer's Fiscal Year Ended (Month/Day/Year) 12/31/2006
	4. If Amendment, Date of Original Filed (Month/Day/Year)	6. Individual or Joint/Group Filing (Check Applicable Line) X Form filed by One Reporting Person Form filed by More than One Reporting Person

Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned
1. Title of Security (Instr. 3)	2. Transaction Date (Month/Day/Year)	2A. Deemed Execution Date, if any (Month/Day/Year)	3. Transaction Code (Instr. 8)	4. Securities Acquired (A) or Disposed Of (D) (Instr. 3, 4 and 5)			5. Amount of Securities Beneficially Owned at end of Issuer's Fiscal Year (Instr. 3 and 4)	6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	7. Nature of Indirect Beneficial Ownership (Instr. 4)
				Amount	(A) or (D)	Price
Common Stock(1)	12/28/2006		J(2)	1,368	A	$0	29,693	I	By 401(k)
Common Stck(3)							1,416,779	D
Common Stock							2,092	I	BW Moore LP
Common Stock							318,524	I	By Spouse

Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 3)	2. Conversion or Exercise Price of Derivative Security	3. Transaction Date (Month/Day/Year)	3A. Deemed Execution Date, if any (Month/Day/Year)	4. Transaction Code (Instr. 8)	5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5)		6. Date Exercisable and Expiration Date (Month/Day/Year)		7. Title and Amount of Securities Underlying Derivative Security (Instr. 3 and 4)		8. Price of Derivative Security (Instr. 5)	9. Number of derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4)	10. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	11. Nature of Indirect Beneficial Ownership (Instr. 4)
					(A)	(D)	Date Exercisable	Expiration Date	Title	Amount or Number of Shares
Stock Option (Right to buy)	$33.48						10/14/2003	10/14/2013	Common Stock	412,500		412,500	D
Stock Option (Right to buy)	$33						07/25/2005	01/27/2014	Common Stock	10,382		10,382	D
Stock Option (Right to buy)	$32.57						08/11/2005	02/11/2015	Common Stock	17,512		17,512	D
Stock Option (Right to buy)	$32.64						01/08/2003	12/20/2010	Common Stock	124,310		124,310	D
Stock Option (Right to buy)	$33						07/25/2005	12/20/2010	Common Stock	175,947		175,947	D
Stock Option (Right to buy)	$32.64						01/08/2003	01/04/2011	Common Stock	7,215		7,215	D
Stock Option (Right to buy)	$32.64						01/08/2003	07/05/2011	Common Stock	21,389		21,389	D
Stock Option (Right to buy)	$32.64						01/08/2003	10/10/2011	Common Stock	158,621		158,621	D
Stock Option (Right to buy)	$33						07/25/2005	01/07/2012	Common Stock	271,409		271,409	D
Stock Option (Right to buy)	$32.64						01/08/2003	07/08/2012	Common Stock	24,736		24,736	D
Stock Option (Right to buy)	$32.33						01/08/2004	10/08/2012	Common Stock	3,077		3,077	D
Stock Option (Right to buy)	$33						07/25/2005	10/08/2012	Common Stock	412,514		412,514	D
Stock Option (Right to buy)	$35.38						11/04/2006	12/20/2012	Common Stock	130,000		130,000	D
Stock Option (Right to buy)	$32.33						01/08/2004	01/08/2013	Common Stock	19,635		19,635	D
Stock Option (Right to buy)	$32.33						01/08/2004	07/08/2013	Common Stock	24,489		24,489	D

Explanation of Responses:

1. Previously reported in Table II as derivative phantom stock; interests under benefit plans recharacterized as non-derivative and reported on Table I for treatment consistent with other of the issuer's reporting persons.

2. The reported stock units were acquired under Regions' benefit plans.

3. Includes 43,780 'profit shares' issuable upon exercise of the stock options shown in Table II, the receipt of which shares has been deferred pursuant to an irrevocable Stock Option Deferral Agreement, but which shares are reported as beneficially owned by the reporting person for purposes of Section 16(a).

Remarks:

	By: D. Bryan Jordan	12/31/2006
	** Signature of Reporting Person	Date
Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* If the form is filed by more than one reporting person, see Instruction 4 (b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
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