Regeneca (RGNA) 8-K Changes in Registrant.s Certifying Accountant

August 29, 2007

Securities and Exchange Commission

Mail Stop 11-3

450 Fifth Street NW

Washington, DC  20549

Dear Sirs and Madams:

We have read Item 4.01 of the Current Report on Form 8-K, dated August 29, 2007 of Ethos Environmental, Inc. and we agree with the statements made with respect to information provided regarding Peterson Sullivan PLLC.

Regards,

/S/ PETERSON SULLIVAN PLLC

Seattle, Washington

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