0001379699-11-000014.txt : 20120103 0001379699-11-000014.hdr.sgml : 20120102 20111109123922 ACCESSION NUMBER: 0001379699-11-000014 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20111109 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Regency Resources, Inc. CENTRAL INDEX KEY: 0001379699 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS METAL ORES [1090] IRS NUMBER: 000000000 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 11 GLOUCHESTER AVE., FLAT #5 CITY: CAMDEN TOWN, LONDON STATE: X0 ZIP: NW1 7AU BUSINESS PHONE: 0207 267 2160 MAIL ADDRESS: STREET 1: 11 GLOUCHESTER AVE., FLAT #5 CITY: CAMDEN TOWN, LONDON STATE: X0 ZIP: NW1 7AU CORRESP 1 filename1.htm body_regencyletternov82011.htm
REGENCY RESOURCES INC.

Flat 5, 11 Glouchester Avenue, Camden Town, London, England, NW17AU

 November 8, 2011

United States Securities and Exchange Commission
100 F Street N.E.
Washington, DC
20549

Re:          Form 10-K for the year ended December 31, 2010
Filed March 9, 2011
Form 10-KA for the year ended December 31, 2010
Filed on October 7, 2011
Form 10-Q/A for the period ended June 30, 2011
Filed on October 24, 2011
File No. 000-53611

Attention:              Ms. Julie Sherman
Staff Accountant

Dear Ms. Sherman:

I am in receipt of your letter dated October 25, 2011 regarding the above noted filings.  It was an oversight on our part in not preparing this letter in response to your comments.   I have the following responses to make.

Form 10-K/A for the year ended December 31, 2010 filed on October 7, 2011

Certifications, Exhibit 32.1

1.           The Exhibits 31.1 and 31.2 have been amended to refer to Form 10-K/A.

2.
Exhibits 32.1 and 32.2 have been amended to refer to Form 10-K/A for the year ended December 31, 2010.

Form 10-Q/A for the period ended June 30, 2011

Item 4. Controls and Procedures, page 22

Disclosure Controls and Procedures, page 22

3.  
The previous error of March 31, 2011 has been changed to June 30, 2011 as requested.
 
 
 
 
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Again, I am sorry we did not submit this letter on a timely basis.


 
Yours very truly;
 
Regency Resources Inc.

 
“Dragan Bozanic”
 
Dragan Bozanic
 
Chief Financial Officer, Secretary and
 
Director

c/c
Jane C. H. Brooke – Chief Executive Officer and President




 
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