-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, PGrhhuu4FZJwIP27/59072hLNOPiVTh40WU1uerLUfjLFhNF/VTLk69+3hqveeRk i9y0Bup3GFObqHTG4fxniw== 0000950005-09-000306.txt : 20100510 0000950005-09-000306.hdr.sgml : 20100510 20091009145120 ACCESSION NUMBER: 0000950005-09-000306 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20091009 FILER: COMPANY DATA: COMPANY CONFORMED NAME: REGAN HOLDING CORP CENTRAL INDEX KEY: 0000870069 STANDARD INDUSTRIAL CLASSIFICATION: LIFE INSURANCE [6311] IRS NUMBER: 680211359 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2090 MARINA AVE CITY: PETALUMA STATE: CA ZIP: 94954 BUSINESS PHONE: 7077788638 MAIL ADDRESS: STREET 1: 2090 MARINA AVE CITY: PETALUMA STATE: CA ZIP: 94954 CORRESP 1 filename1.htm October 27, 2000

October 9, 2009




Jim B. Rosenberg

Senior Assistant Chief Accountant

Securities and Exchange Commission

Washington, DC 20549


Re :

Comment Letter dated 9/22/09 for Regan Holding Corp.

Form 10-K, 10-K/A for Fiscal Year Ended December 31, 2008

Form 10-Q/A for Quarterly Period Ended March 31, 2009

Form 10-Q for Quarterly Period Ended June 30, 2009

File No. 000-19704


Dear Mr. Rosenberg:


We are in receipt of your comment letter dated September 22, 2009 and are in the process of finalizing our response. Since part of the response requires us to file certain material agreements that contain proprietary information, which information we intend to redact, we are currently working with our counsel to request confidential treatment for the redacted information.

 

We expect to have our response and any required SEC filings and/or disclosures filed by Friday, October 16, 2009.


Sincerely,




/s/ R. Preston Pitts

President

Regan Holding Corp.



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