REGAN HOLDING CORP - FORM 10-K/A - EX-32 - EXHIBIT 32.2 - October 19, 2009

Attached files

file filename
10-K/A - ANNUAL REPORT AMENDMENT #2 - REGAN HOLDING CORPp20678form10ka.htm
EX-10 - EXHIBIT 10(T) - REGAN HOLDING CORPp20678ex10t.htm
EX-10 - EXHIBIT 10(U) - REGAN HOLDING CORPp20678ex10u.htm
EX-10 - EXHIBIT 10(Q) - REGAN HOLDING CORPp20678ex10q.htm
EX-10 - EXHIBIT 10(V) - REGAN HOLDING CORPp20678ex10v.htm
EX-31 - EXHIBIT 31.1 - REGAN HOLDING CORPp20678ex311.htm
EX-31 - EXHIBIT 31.2 - REGAN HOLDING CORPp20678ex312.htm
EX-10 - EXHIBIT 10(S) - REGAN HOLDING CORPp20678ex10s.htm
EX-32 - EXHIBIT 32.1 - REGAN HOLDING CORPp20678ex321.htm
EX-10 - EXHIBIT 10(V)1 - REGAN HOLDING CORPp20678ex10v1.htm
EX-10 - EXHIBIT 10(Q)1 - REGAN HOLDING CORPp20678ex10q1.htm
EX-10 - EXHIBIT 10(Q)3 - REGAN HOLDING CORPp20678ex10q3.htm
EX-10 - EXHIBIT 10(P)4 - REGAN HOLDING CORPp20678ex10p4.htm
EX-10 - EXHIBIT 10(Q)2 - REGAN HOLDING CORPp20678ex10q2.htm
EX-10 - EXHIBIT 10(V)2 - REGAN HOLDING CORPp20678ex10v2.htm
EX-10 - EXHIBIT 10(O)2 - REGAN HOLDING CORPp20678ex10o2.htm
EX-10 - EXHIBIT 10(O)1 - REGAN HOLDING CORPp20678ex10o1.htm
EX-10 - EXHIBIT 10(R)1 - REGAN HOLDING CORPp20678ex10r1.htm
EX-10 - EXHIBIT 10(P)3 - REGAN HOLDING CORPp20678ex10p3.htm
EX-10 - EXHIBIT 10(P)2 - REGAN HOLDING CORPp20678ex10p2.htm
EX-21 - EXHIBIT 21 - REGAN HOLDING CORPp20678ex21.htm
EX-10 - EXHIBIT 10(R) - REGAN HOLDING CORPrevisedp20678ex10r.htm

EXHIBIT 32.2


CERTIFICATION OF PRINCIPAL ACCOUNTING AND FINANCIAL OFFICER

REGAN HOLDING CORP.

FORM 10-K FOR THE YEAR ENDED DECEMBER 31, 2008

PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED

PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002



I am the Principal Accounting and Financial Officer of Regan Holding Corp., a California corporation (the "Company"). I am delivering this certificate in connection with the Company’s annual report on Form 10-K, as amended by Amendment No. 1 and No. 2 on Form 10-K/A for the year ended December 31, 2008 ("Form 10-K").


Pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, I hereby certify that, to the best of my knowledge, the Form 10-K fully complies with the requirements of Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 and that the information contained in the Form 10-K fairly presents, in all material respects, the financial condition and results of operations of the Company.




Date: October 16, 2009


By: /s/ R. Preston Pitts                                   

R. Preston Pitts

Principal Accounting and Financial Officer



A signed original of this written statement required by Section 906 or other document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement required by Section 906 has been provided to Regan Holding Corp. and will be retained by Regan Holding Corp. and furnished to the Securities and Exchange Commission or its staff upon request.