EXHIBIT 32.2



           CERTIFICATION OF PRINCIPAL ACCOUNTING AND FINANCIAL OFFICER
                               REGAN HOLDING CORP.
                 FORM 10-K FOR THE YEAR ENDED DECEMBER 31, 2004
                 PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED
            PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


         I am the Principal  Accounting  and Financial  Officer of Regan Holding
Corp.,  a  California   corporation  (the  "Company").   I  am  delivering  this
certificate in connection with the Company's  annual report on Form 10-K for the
year ended December 31, 2004 ("Form 10-K").

         Pursuant to 18 U.S.C.  Section 1350, as adopted pursuant to Section 906
of the  Sarbanes-Oxley  Act of 2002, I hereby  certify  that,  to the best of my
knowledge,  the Form 10-K fully complies with the  requirements of Section 13(a)
or Section 15(d) of the Securities Exchange Act of 1934 and that the information
contained  in the Form 10-K  fairly  presents,  in all  material  respects,  the
financial condition and results of operations of the Company.



Date: March 31, 2005
                           /s/ R. Preston Pitts
                           ------------------------------------------
                           R. Preston Pitts
                           Principal Accounting and Financial Officer




         A signed original of this written statement  required by Section 906 or
other  document  authenticating,   acknowledging,   or  otherwise  adopting  the
signature  that  appears in typed form  within  the  electronic  version of this
written  statement  required by Section 906 has been  provided to Regan  Holding
Corp.  and  will be  retained  by  Regan  Holding  Corp.  and  furnished  to the
Securities and Exchange Commission or its staff upon request.