REGENCY RESOURCES INC.

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

 November 16, 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:

In response to your telephone call to Mr. Gordon Brooke regarding our letter dated November 8, 2011, I wish to provide you with the following statement, previous omitted by our Company, acknowledging that:

● the company is responsible for the adequacy and accuracy of the disclosure in the filing;

● 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

● 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.

Thank you for your assistance with our filings.

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

Mr. Gordon Brooke

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