Exhibit No. 15

February 13, 2003
Securities and Exchange Commission
450 Fifth Street, N.W
Washington DC 20549
	RE:	Regis Corporation Registration Statements on Form S-3
		(File No. 333-100327, No. 333-51094, No. 333-28511, No. 333-78793, No. 333-49165, No. 333-89279, No. 333-90809, No. 333-31874, No. 333-57092, No. 333-72200, No. 333-87482 and No. 333-102858), and Form S-8 (File No. 33-44867 and No. 33-89882)

Commissioners:

We are aware that our report dated January 21, 2003, on our review of the interim consolidated financial information of Regis Corporation for the period ended December 31, 2002, 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

Minneapolis, Minnesota