
<HTML>
<HEAD>
<TITLE> Prepared by MERRILL CORPORATION www.edgaradvantage.com
</TITLE>
</HEAD>
<BODY BGCOLOR="#FFFFFF">
<P ALIGN="RIGHT"><FONT SIZE=2>Exhibit
No. 15</FONT></P>

<P><FONT SIZE=2>November&nbsp;9,
1999</FONT></P>

<P><FONT SIZE=2>Securities
and Exchange Commission<BR>
450 Fifth Street, N.W.<BR>
Washington DC 20549</FONT></P>

<UL>
<UL>
<UL>
<UL>
<UL>

<P><FONT SIZE=2>RE:&nbsp;&nbsp;Regis
Corporation Registration Statements on Form S-3<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(File No. 333-28511, No. 78793, and No. 333-49165),<BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;and Form S-8 (File No. 33- 44867 and No. 33-89882)</FONT></P>

</UL>
</UL>
</UL>
</UL>
</UL>

<P><FONT SIZE=2>Commissioners:</FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;We
are aware that our report dated October&nbsp;27, 1999, on our review of the interim consolidated financial information of Regis Corporation for the period ended
September&nbsp;30, 1999, 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.</FONT></P>

<P><FONT SIZE=2>Yours
very truly,</FONT></P>

<P><FONT SIZE=2>PRICEWATERHOUSECOOPERS
LLP</FONT></P>

<P><FONT SIZE=2>
<!-- ZEQ.=1,SEQ=1,EFW="9926212",CP="REGIS CORPORATION",DN="2",FOLIO=blank,FILE='DISK004:[99STP6.99STP2936]MA2936A.;14',USER='MGUZA',CD=';9-NOV-1999;09:08' -->
</FONT></P>

<!-- Generated by Merrill Corporation (www.merrillcorp.com) -->
</BODY>
</HTML>
