REG TECHNOLOGIES, INC.
1103 – 11871 Horseshoe Way
Richmond, B.C., V7A 5H5
June 12, 2006
Rebekah Blakeley Moore, Staff Accountant
U.S. Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, DC 20549
Re: | Reg Technologies Inc. (“Reg”) Form 20-F for the period ended April 30, 2005 Amendment Filed March 24, 2006 File No. 000-24342 |
Dear Ms. Blakeley Moore:
This letter responds to your letter dated June 7, 2006, commenting on Reg’s Auditor’s Report, Significant Accounting Policies and US GAAP Reconciliation contained in its Form 20-F for the year ended April 30, 2005.
We are working with our former auditors to complete the required information and anticipate having a complete response to you by mid-July.
Please call me at (206) 262-9545 if you have any questions.
Very truly yours,
Reg Technologies Inc.
/s/ James Vandeberg
James Vandeberg
Chief Financial Officer
Cc: John Robertson, President, Reg Technologies, Inc.