George
Brenner,
CPA
A
Professional Corporation
10680
W. PICO BOULEVARD, SUITE 260
LOS
ANGELES, CALIFORNIA 90064
310/202-6445
- Fax 310/202-6494
February
2, 2007
Securities
and Exchange Commission
100
F
Street, N.E.
Washington,
D.C. 20549
| Re: |
Regal
One Corporation
|
We
have
read the statements of Regal One Corporation pertaining to our firm included
under Item 4.01 of Form 8-k dated February 2, 2007 and agree with such
statements as they pertain to our firm.
Regards,
/s/
George Brenner,
C.P.A.
George
Brenner, C.P.A.