REGI U.S. (RGUS) 8-K/A Changes in Registrant.s Certifying Accountant

Exhibit 16.1

October 15, 2008

Securities and Exchange
100 F Street, NE
Washington, DC 20549

Re: Change of Auditor of REGI U.S.,Inc

We have been furnished with a copy of the 8-K/A related to the event dated September 30, 2008, to be filed by our former client REGI U.S., Inc.  We agree with the statements contained in Item 4.01(a) insofar as they relate to our Firm.  We have no basis to comment on the other paragraphs in Item 4.01. 

During our former client’s two most recent fiscal years and the subsequent interim period through September 25, 2008, there were no disagreements with our former client on any matter of accounting principle or practice, financial statement disclosure, or auditing scope or procedure.   

Yours very truly,

SMYTHE RATCLIFFE LLP

“Smythe Ratcliffe LLP” (signed)

Douglas E. Wallis, CA
Partner

DEW/sl/109150

cc: REGI U.S., Inc.

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