Regenicin (RGIN) 8-K Changes in Registrant's Certifying Accountant

Silberstein Ungar, PLLC CPAs and Business Advisors

Phone (248) 203-0080

Fax (248) 281-0940

30600 Telegraph Road, Suite 2175

Bingham Farms, MI 48025-4586

www.sucpas.com

October 18, 2010

U.S. Securities and Exchange Commission

100 F. Street, NE

Washington, DC 20549-7561

Re: Regenicin, Inc. -- SEC File No.333-146834

Dear Ladies and Gentlemen:

We have read the statements of Regenicin, Inc. in Item 4.01 on Form 8-K to be filed on or about October 19, 2010 and are in agreement with such statements as they pertain to our firm.  We have no basis to agree or disagree with other statements of the registrant contained therein.

Yours truly,

/s/ Silberstein Ungar, PLLC

Silberstein Ungar, PLLC