REGENCY RESOURCES INC.
Flat 5, 11 Glouchester Avenue, Camden Town, London, England, NW17AU
November 16, 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:
In response to your telephone call to Mr. Gordon Brooke regarding our letter dated November 8, 2011, I wish to provide you with the following statement, previous omitted by our Company, acknowledging that:
| ● | the company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| ● | staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| ● | the company may not assert staff comments as a defense in any proceedings initiated by the Commission or any person under the federal securities laws of the United States. |
Thank you for your assistance with our filings.
| | Chief Financial Officer, Secretary and |
| c/c | Jane C. H. Brooke – Chief Executive Officer and President |
Mr. Gordon Brooke
