0000950144-04-006859 S-8 5 20040709 20040709 REGIONS FINANCIAL CORP 0001281761 6021 630589368 DE 1231 S-8 33 333-117272 04908472 417 N 20TH ST BIRMINGHAM AL 35202 205-944-1300 417 N 20TH ST BIRMINGHAM AL 35202 NEW REGIONS FINANCIAL CORP 20040225 S-8 1 g89901sv8.txt REGIONS FINANCIAL CORPORATION EX-5.1 2 g89901exv5w1.txt EX-5.1 OPINION OF ALSTON & BIRD LLP EX-23.1 3 g89901exv23w1.txt EX-23.1 CONSENT OF ERNST & YOUNG LLP EX-23.2 4 g89901exv23w2.txt EX-23.2 CONSENT OF PRICEWATERHOUSECOOPERS LLP EX-23.3 5 g89901exv23w3.txt EX-23.3 CONSENT OF PRICEWATERHOUSECOOPERS LLP