Attached files

file filename
EX-3.1 - AMENDED AND RESTATED CERTIFICATE OF INCORPORATION - Regulus Therapeutics Inc.d392345dex31.htm
EX-5.1 - OPINION OF COOLEY LLP - Regulus Therapeutics Inc.d392345dex51.htm
EX-10.3 - 2012 EQUITY INCENTIVE PLAN AND FORM OF STOCK OPTION GRANT NOTICE - Regulus Therapeutics Inc.d392345dex103.htm
EX-10.4 - NON-EMPLOYEE DIRECTOR COMPENSATION POLICY - Regulus Therapeutics Inc.d392345dex104.htm
EX-10.5 - 2012 EMPLOYEE STOCK PURCHASE PLAN - Regulus Therapeutics Inc.d392345dex105.htm
S-1/A - AMENDMENT NO. 1 TO FORM S-1 - Regulus Therapeutics Inc.d392345ds1a.htm
EX-3.2 - FORM OF AMENDED AND RESTATED CERTIFICATE OF INCORPORATION - Regulus Therapeutics Inc.d392345dex32.htm

Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the reference to our firm under the caption “Experts” and the use of our report dated February 9, 2012, except for the retrospective adoption of amendments to the accounting standard relating to the reporting and display of comprehensive loss as described in Note 1, as to which the date is June 21, 2012, and except for the retroactive effect of the one-for-two reverse stock split as described in Note 12, as to which the date is September 7, 2012, in Amendment No. 1 to the Registration Statement on Form S-1 and related Prospectus of Regulus Therapeutics Inc. dated September 7, 2012.

/s/ Ernst & Young LLP

San Diego, California

September 7, 2012