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