REGENCY RESOURCES INC.
Flat 5, 11 Glouchester Avenue, Camden Town, London, England, NW17AU
November 8, 2011
United States Securities and Exchange Commission
100 F Street N.E.
Washington, DC
20549
Re: Form 10-K for the year ended December 31, 2010
Filed March 9, 2011
Form 10-KA for the year ended December 31, 2010
Filed on October 7, 2011
Form 10-Q/A for the period ended June 30, 2011
Filed on October 24, 2011
File No. 000-53611
Attention: Ms. Julie Sherman
Staff Accountant
Dear Ms. Sherman:
I am in receipt of your letter dated October 25, 2011 regarding the above noted filings. It was an oversight on our part in not preparing this letter in response to your comments. I have the following responses to make.
Form 10-K/A for the year ended December 31, 2010 filed on October 7, 2011
Certifications, Exhibit 32.1
1. The Exhibits 31.1 and 31.2 have been amended to refer to Form 10-K/A.
| 2. | Exhibits 32.1 and 32.2 have been amended to refer to Form 10-K/A for the year ended December 31, 2010. |
Form 10-Q/A for the period ended June 30, 2011
Item 4. Controls and Procedures, page 22
Disclosure Controls and Procedures, page 22
| 3. | The previous error of March 31, 2011 has been changed to June 30, 2011 as requested. |
Again, I am sorry we did not submit this letter on a timely basis.
| | Chief Financial Officer, Secretary and |
| c/c | Jane C. H. Brooke – Chief Executive Officer and President |
