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                                                                     Exhibit 15



               LETTER RE: UNAUDITED INTERIM FINANCIAL INFORMATION


May 19, 1999


Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549

Commissioners:

We are aware that our reports dated October 27, 1998, January 25, 1999, and 
April 27, 1999 on our reviews of interim consolidated financial information 
of Regis Corporation for the periods ended September 30, 1998 and 1997, 
December 31, 1998 and 1997, and March 31, 1999 and 1998, respectively, and 
included in the Company's quarterly reports on Form 10-Q for the quarters 
ended September 30, 1998, December 31, 1998, and March 31, 1999, are 
incorporated by reference in this registration statement on Form S-3 for the 
registration of 620,705 shares of Regis Corporation Common Stock.




                                   /s/ PRICEWATERHOUSECOOPERS LLP
