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Exhibit 99
[LETTERHEAD OF SEMPLE & COOPER, LLP]
Regency Group Ltd, Inc.
8930 E. Raintree Drive
Scottsdale, Arizona 85260
We have read part III of the form 12b-25 and concur with it. It is our
understanding that the information will be furnished to us in a timely manner in
order to file the report on or before the five-day extension period.
/s/ Semple & Cooper, LLP
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