Princeton Capital (PIAC) 8-K Changes in Registrant.s Certifying Accountant

George Brenner, CPA

A Professional Corporation

10680 W. PICO BOULEVARD, SUITE 260

LOS ANGELES, CALIFORNIA 90064

310/202-6445 - Fax 310/202-6494

February 2, 2007

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Re: Regal One Corporation

We have read the statements of Regal One Corporation pertaining to our firm included under Item 4.01 of Form 8-k dated February 2, 2007 and agree with such statements as they pertain to our firm.

Regards,

/s/ George Brenner, C.P.A.                        

George Brenner, C.P.A.