1 EXHIBIT 99.1 [PricewaterhouseCoopers LLP LOGO] - -------------------------------------------------------------------------------- PricewaterhouseCoopers LLP 800 South Gay Street Suite 1600 Knoxville TN 37929-1600 Telephone (423) 524 4000 Facsimile (423) 524 0841 September 16, 1998 Mr. Lewis Frazer III Chief Financial Officer Regal Cinemas, Inc. 7132 Commercial Park Drive Knoxville, Tennessee 37918 Dear Mr. Frazer: This is to confirm that the client-auditor relationship between Regal Cinemas, Inc. (Commission File Number 333-52943) and PricewaterhouseCoopers LLP has ceased. Yours very truly, /s/ PricewaterhouseCoopers LLP - ------------------------------ PricewaterhouseCoopers LLP cc: Chief Accountant SECPS Letter File, Mail Stop 11-3 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549