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the company is responsible for the adequacy and accuracy of the disclosure in the filing;
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staff comments or changes to disclosure in response to staff comments do not foreclose the Commission from taking any action with respect to the filing; and
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the company may not assert staff comments as a defense in any proceedings initiated by the Commission or any person under the federal securities laws of the United States.
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Yours very truly;
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Regency Resources Inc.
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“Dragan Bozanic”
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Dragan Bozanic
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Chief Financial Officer, Secretary and
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Director
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c/c
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Jane C. H. Brooke – Chief Executive Officer and President
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