James E. Slayton, CPA
2858 West Market Street
Suite C
Fairlawn, Ohio 44333
1-330-864-3553
March 26, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Dir madam/sir,
I have been notified that I have been replace as the accountant for
The Regency Group Limited, Inc. I previously reported on the
Company's financial statements for the period ending April 7, 1999.
The letter terminating my appointment was dated March, 2000.
The audit report dated April 7, 1999, was unqualified except for an
explanatory paragraph disclosing a going concern problem.
I have read the Company's statements contained in Form 8-K and agree
with them except that I am not in a position to agree with the Company's
statement that the change was approved by the Audit Committee of the
Board of Directors or that G. Brad Beckstead, CPA was not engaged
regarding any matter requiring disclosure under Regulation S-K, Item
304 (a)(2).
Sincerely,
/S/James E. Slayton, CPA
