G. BRAD BECKSTEAD
Certified Public Accountant
330 E. Warm Springs Rd.
Las Vegas, NV 89119
701.528.1984
425,9282877 efax
September 18, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
I was previously principal accountant for Regency Group Limited, Inc. (the
"Company") and reported on the financial statements of the Company for the year
ended December 31, 1999. Effective August 10, 2000, my appointment as principal
accountant was terminated. I have read the Company's statements included under
Item 4 of its Form 8-K/A dated September 18, 2000, and I agree with such
statements, except that I am not in a position to agree or disagree with the
Company's statement that the change was approved by the Audit Committee of the
Board of Directors or that Semple & Cooper, LLP was not engaged regarding any
matter requiring disclosure under Regulation S-K, Item 304(a)(2).
Very truly yours,
/s/ G. Brad Beckstead
G. Brad Beckstead, CPA
