Regeneca (RGNA) 8-K/A Financial Statements and Exhibits

EXHIBIT 16.1

September 16, 2011

U.S. Securities and Exchange Commission

Office of the Chief Accountant

100 F Street NE

Washington, DC 20549

Re: Regeneca Inc.

Ladies and Gentlemen:

We have read the statements under item 4.01 in the Form 8-K of Regeneca. Inc. (the Company) filed with the Securities and Exchange Commission on August 25, 2011 , and we agree with such statements therein as relate to our firm. We have no basis to, and therefore, do not agree or disagree with the other statements made by the Company in the Form 8-K.

Yours very truly,

/s/ M&K CPAS, PLLC