Exhibit 16.1



March 24, 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 report dated March 18, 2005.  We agree with the  statements  concerning  our
Firm in such Form 8-K, except that we make no comment  whatsoever  regarding the
following: (a) the current status of material weaknesses in internal controls or
any  remedial  actions with  respect to such  controls  and (b) the  disclosures
regarding  the  appointment  of  a  successor   independent   registered  public
accounting firm.




Very truly yours,

PricewaterhouseCoopers LLP