Rotenberg Meril Solomon Bertiger & Guttilla, P.C.
Certified Public Accountants
Park 80 West, Plaza One
250 Pehle Avenue, Suite 601
Saddle Brook, NJ 07663
September 14, 2023
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Dear Commissioners:
We have read the statements made by Regenicin, Inc. under Item 4.01 of its Form 8-K dated September 14, 2023. We agree with the statements concerning our Firm in such Form 8-K; we are not in a position to agree or disagree with other statements of Regenicin, Inc. contained therein.
Very truly yours,
/s/ Rotenberg Meril Solomon Bertiger & Guttilla, P.C.
ROTENBERG MERIL SOLOMON BERTIGER & GUTTILLA, P.C.
Saddle Brook, New Jersey