EX-16
2
exhibit16.1.txt
EX 16.1
De Joya Griffith & Company, LLC
CERT IFIED PUBL IC ACCO U N TA NTS & C O NS UL TA NTS
De Joya Griffith & Company, LLC
CERT IFIED PUBL IC ACCO U N TA NTS & C O NS UL TA NTS
February 24, 2012
Securities and Exchange Commission
100 F Street NE
Washington, DC 20549
RE: Regal One Corporation
We have read the statements that we understand Regal One Corporation will
include under Item 4.01 of the Form 8-K report it will file regarding the
recent change of auditors. We agree with such statements made regarding our
firm.
Very truly yours,
De Joya Griffith & Company, LLC
Certified Public Accountants
Member Firm with
2580 Anthem Village Dr., Henderson, NV 89052
Russell Bedford International
Telephone (702) 563-1600 . Facsimile (702) 920-8049
