REGAN HOLDING CORP, RW, 1997-07-23

REGAN HOLDING CORP
RW, 1997-07-23
LIFE INSURANCE

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                                            Regan Holding Corp.
                                            1179 N. McDowell Blvd.
                                            Petaluma, CA 94954

                                            July 21, 1997


Shelley E. Parratt
Assistant Director
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549

Dear Ms. Parratt:

     Regan Holding Corp. ("Registrant") hereby requests, pursuant to Rule 477 of
Regulation  C  under  the  Securities  Act  of  1933,   that  the   Registrant's
Registration  Statement on Form S-1 (File No.  33-45746),  filed on February 14,
1992, be withdrawn. The Registrant did not consummate the offering of securities
to be registered under such Registration Statement and accordingly believes that
such  withdrawal is consistent  with the public  interest and the  protection of
investors.

                                            Sincerely

                                            s/Lynda L. Regan

                                            Lynda L. Regan, Chief
                                              Executive Officer