SECURITIES AND EXCHANGE COMMISSION ~~WASHINGTON, D.C. 20549~~

WASHINGTON, D.C. 20549

FORM 10-Q

(Mark One)

~~[X]~~þ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended ~~September~~ March 3031, ~~2003~~2004

[o ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from to

Commission file number 0-10695

REGENCY EQUITIES CORP.

(Exact name of registrant as specified in its charter)

Delaware		23-2298894
(State or other jurisdiction of incorporation or organization)		(I.R.S. employer identification no.)

~~11845~~9454 ~~WEST~~Wilshire ~~OLYMPIC BOULEVARD~~Boulevard, ~~SUITE~~Penthouse ~~900~~27, ~~LOS~~Beverly ~~ANGELES~~Hills, CA ~~90064 (Address of principal executive offices) (Zip code)~~90212

~~Registrant’s~~(Address ~~telephone~~of ~~number,~~principal ~~including~~executive ~~area~~offices) ~~code~~(Zip ~~310-827-9604~~ code)

Registrant’s telephone number, including area code(310) 876-0569

Former name, former address and former fiscal year, if changed since last report.

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes [X] No [ ]

Indicate by check mark whether the registrant is an accelerated filer (as defined in Rule 12b-2 of the Exchange Act). Yes [ ] No [X]

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date. Number of Shares of Common Stock outstanding as of ~~November~~May 1324, ~~2003~~2004 is 87,283,661.

TABLE OF CONTENTS

PART I — FINANCIAL INFORMATION
	Item 1. Financial Statements
		BALANCE SHEETS
		STATEMENTS OF OPERATIONS
		STATEMENT OF CHANGES IN SHAREHOLDERS’ EQUITY
		STATEMENTS OF CASH FLOWS
		Notes to Financial Statements
	Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations
	Item 3. Quantitative and Qualitative Disclosures About Market Risk.
	Item 4. Controls and Procedures.
PART II — Other Information
	Item 6. Exhibits and Reports on Form 8-K
SIGNATURES
INDEX TO EXHIBITS
EXHIBIT 31.1
EXHIBIT 31.2
EXHIBIT 32.1

REGENCY EQUITIES CORP.

INDEX TO FORM 10-Q

		Page
Part I	Financial Information
Item 1.	Financial Statements
	Balance Sheets as of September 30, 2003 (Unaudited) and December 31, 2002	1
	Balance sheets as of March 31, 2004 (Unaudited) and December 31, 2003		1
	Statements of Operations for the three Months and Nine Months Ended September 30, 2003 and 2002 (Unaudited)	2
	Statements of operations for the three months ended March 31, 2004 and 2003 (Unaudited)		2
	Statement of Changes in Shareholders’ Equity for the Nine Months Ended September 30, 2003 (Unaudited)	3
	Statement of changes in shareholders’ equity for the three months ended March 31, 2004 (Unaudited)		3
	Statements of Cash Flows for the Nine Months Ended September 30, 2003 and 2002 (Unaudited)	4
	Statements of cash flows for the three months ended March 31, 2004 and 2003 (Unaudited)		4
	Notes to Financial Statements (Unaudited)	5-6
	Notes to financial statements (Unaudited)		5
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	7	6
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	7	6
Item 4.	Controls and Procedures	7	6
Part II	Other Information
Item 6.	Exhibits and Reports on Form 8-K	8	7
Signature Page		9	8
Index to Exhibits		10
Certifications			9-12
Exhibit 31.1		11-12
Index to Exhibits			13
Exhibit 31.2		13-14
Exhibit 31.1
Exhibit 32.1		15
Exhibit 31.2
Exhibit 32.1

PART I — FINANCIAL INFORMATION

Item 1. Financial Statements

REGENCY EQUITIES CORP.

BALANCE SHEETS

			SEPTEMBER 30,				DECEMBER 31,
		March 31,
			2003				2002
		2004				December 31,
		(Unaudited)	~~(Unaudited)~~			2003
ASSETS
Cash	~~Cash~~	$	$2,496,189	~~2,587,584~~		$	$2,579,770	~~2,736,423~~
Rent receivable	~~Rent receivable~~		8,139	~~3,543~~			6,023	~~5,945~~
Prepaid insurance	~~Prepaid insurance~~		14,820	~~28,906~~			21,660	~~29,372~~
	Rental property owned, net of write down for possible loss of $215,000 and accumulated depreciation of $577,304 in 2003 and $549,380 in 2002			679,137				707,061
Rental property owned, net of write down for possible loss of $215,000 and accumulated depreciation of $595,920 in 2004 and $586,612 in 2003			660,521				669,829
		$	$3,179,669	~~3,299,170~~		$	$3,277,282	~~3,478,801~~
LIABILITIES AND SHAREHOLDERS’ EQUITY
LIABILITIES
Accounts payable and accrued expenses	~~Accounts payable and accrued expenses~~	$	43,315	~~24,497~~		$	$44,934	~~30,383~~
Income taxes payable	~~Income taxes payable~~		638	~~1,220~~			1,275	~~1,220~~
				25,717				31,603
			43,953				46,209
SHAREHOLDERS’ EQUITY
Preferred stock, par value $.01 per share, authorized 5,000,000 shares; none issued	~~Preferred stock, par value $.01 per share, authorized 5,000,000 shares; none issued~~		—				—
Common stock, par value $.01 per share, authorized 125,000,000 shares; issued and outstanding 87,283,661 shares	~~Common stock, par value $.01 per share, authorized 125,000,000 shares; issued and outstanding 87,283,661 shares~~		872,836	~~872,836~~			872,836	~~872,836~~
Additional paid-in capital	~~Additional paid-in capital~~		47,660,331	~~47,660,331~~			47,660,331	~~47,660,331~~
Accumulated deficit	~~Accumulated deficit~~		(45,397,451	~~(45,259,714~~)	)		(45,302,094	~~(45,085,969~~)	)
				3,273,453				3,447,198
			3,135,716				3,231,073
		$	$3,179,669	~~3,299,170~~		$	$3,277,282	~~3,478,801~~

See accompanying notes to financial statements

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REGENCY EQUITIES CORP.

STATEMENTS OF OPERATIONS
(Unaudited)

		THREE MONTHS ENDED		~~THREE MONTHS ENDED~~							~~NINE MONTHS ENDED~~
				SEPTEMBER 30,							SEPTEMBER 30,
		MARCH 31,
				2003				2002			2003			2002
		2004				2003
REVENUES:
Interest income	~~Interest income~~	$	6,491	$	~~7,162~~	$	8,080	$	~~11,166~~		$	~~23,127~~		$	~~33,755~~
Rental income	~~Rental income~~		12,892		~~12,515~~		13,448		~~12,176~~			~~39,045~~			~~37,161~~
TOTAL REVENUES		~~TOTAL REVENUES~~	19,383		~~19,677~~		21,528		~~23,342~~			~~62,172~~			~~70,916~~
EXPENSES:
Administrative expense	~~Administrative expense~~		10,931		~~24,554~~		24,642		~~26,129~~			~~73,991~~			~~73,642~~
Professional fees	~~Professional fees~~		59,774		~~8,367~~		24,005		~~10,756~~			~~39,932~~			~~38,140~~
Rental expense	~~Rental expense~~		43,397		~~37,276~~		38,312		~~26,401~~			~~120,964~~			~~83,688~~
TOTAL EXPENSES		~~TOTAL EXPENSES~~	114,102		~~70,197~~		86,959		~~63,286~~			~~234,887~~			~~195,470~~
LOSS BEFORE INCOME TAXES		~~LOSS BEFORE INCOME TAXES~~	(94,719	)	~~(50,520~~	)	(65,431	)	~~(39,944~~	)		~~(172,715~~	)		~~(124,554~~	)
PROVISION FOR INCOME TAXES			638		~~610~~		420		~~610~~			~~1,030~~			~~1,220~~
NET LOSS		~~NET LOSS~~	($95,357	)	~~($51,130~~	)	($65,851	)	~~($40,554~~	)		~~($173,745~~	)		~~($125,774~~	)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING			87,283,661		~~87,283,661~~		87,283,661		~~87,283,661~~			~~87,283,661~~			~~87,283,661~~
BASIC AND DILUTED LOSS PER SHARE					($.001	)			($.001	)		($.002	)		($.001	)
LOSS PER SHARE			($.001	)			($.001	)

See accompanying notes to financial statements

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REGENCY EQUITIES CORP.

STATEMENT OF CHANGES IN SHAREHOLDERS’ EQUITY (~~Unaudited~~UNAUDITED)

	COMMON STOCK
	Common Stock
					ADDITIONAL
					Additional
	NUMBER OF				PAID-IN		ACCUMULATED
	Number of				Paid-In		Accumulated
	SHARES		AMOUNT		CAPITAL		DEFICIT
	Shares		Amount		Capital		deficit
BALANCE AT
Balance at December 31, 2003		87,283,661	$	872,836	$	47,660,331		($45,302,094	)
December 31, 2002		87,283,661	$	872,836	$	47,660,331		($45,085,969	)
Net loss for the three months ended March 31, 2004								(95,357	)
Net loss for the nine months ended September 30, 2003								(173,745	)
Balance at March 31, 2004		87,283,661	$	872,836	$	47,660,331		($45,397,451	)
BALANCE AT
September 30, 2003		87,283,661	$	872,836	$	47,660,331		($45,259,714

See accompanying notes to financial statements

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REGENCY EQUITIES CORP.

STATEMENTS OF CASH FLOWS
(Unaudited)

				NINE MONTHS ENDED
		THREE MONTHS ENDED
				SEPTEMBER 30,
		MARCH 31,
				2003				2002
		2004				2003
CASH USED IN OPERATING ACTIVITIES:
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	~~Net loss~~		($95,357	)	~~($173,745~~	)	($65,851	)	~~($125,774~~	)
Adjustments to reconcile net loss to net cash used in operating activities:	~~Adjustments to reconcile net loss to net cash used in operating activities:~~
Depreciation		~~Depreciation~~	9,308		~~27,924~~		9,308		~~27,924~~
	Change in operating assets and liabilities:
Changes in operating assets and liabilities:
Rent receivable		~~Rent receivable~~	(2,116	)	~~2,868~~		12,272		~~(1,136~~	)
		Accounts payable and accrued expenses			(5,886	)			(58,030	)
Prepaid expenses			6,840
NET CASH USED IN OPERATING ACTIVITIES					(148,839	)			(157,016	)
Accounts payable and accrued expenses			(1,619	)			(2,303	)
CASH — BEGINNING OF PERIOD					2,736,423				2,965,258
Income taxes payable			(637	)			(610	)
CASH — END OF PERIOD				$	2,587,584			$	2,808,242
NET CASH USED IN OPERATING ACTIVITIES			(83,581	)			(47,184	)
CASH BEGINNING OF PERIOD			2,579,770				2,736,423
CASH END OF PERIOD		$	2,496,189			$	2,689,239

See accompanying notes to financial statements

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Regency Equities Corp. ~~Notes to Financial Statements~~ ~~September 30, 2003~~ ~~(Unaudited)~~

1.		Significant accounting policies
		Significant accounting policies of Regency Equities Corp. (the Company) are set forth in its Annual Report on Form 10-K as filed by the Company for the year ended December 31, 2002, together with certain procedural disclosures.
		In April 2003, the Financial Accounting Standards Board (“FASB”) issued SFAS No. 149, “Amendment of Statement 133 on Derivative Instruments and Hedging Activities.” SFAS No. 149 amends and clarifies accounting and reporting for derivative instruments and hedging activities under SFAS 133, “Accounting for Derivative Instruments and Hedging Activities.” SFAS No. 149 is effective for derivative instruments and hedging activities entered into or modified after September 30, 2003, except for certain forward purchase and sale securities. For these forward purchase and sale securities, SFAS No. 149 is effective for both new and existing securities after September 30, 2003. This statement is not applicable to the Company.
		In May 2003, the FASB issued SFAS No. 150, “Accounting for Certain Financial Instruments with Characteristics of both Liabilities and Equity.” SFAS No. 150 establishes standards for how an issuer classifies and measures in its statement of financial position certain financial instruments with characteristics of both liabilities and equity. In accordance with the standard, financial instruments that embody obligations for the issuer are required to be classified as liabilities. SFAS No. 150 will be effective for financial instruments entered into or modified after May 31, 2003 and otherwise will be effective at the beginning of the first interim period beginning after June 15, 2003. This statement is not applicable to the Company.
2.		Basis of reporting
		The balance sheet as of September 30, 2003, the statements of operations for the three month periods ended September 30, 2003 and 2002 and the nine month periods ended September 30, 2003 and 2002, the statement of changes in shareholders’ equity for the nine months ended September 30, 2003 and the statements of cash flows for the nine month periods ended September 30, 2003 and 2002 have been prepared by the Company without audit. The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statement presentation. In the opinion of management, such statements include all adjustments (consisting only

Notes to Financial Statements
March 31, 2004
(Unaudited)

1. Significant accounting policies Significant accounting policies of Regency Equities Corp. are set forth in its Annual Report on Form 10-K as filed by the Company for the year ended December 31, 2003 together with certain procedural disclosures. 2. Basis of reporting The balance sheet as of March 31, 2004, the statements of operations for the three-month periods ended March 31, 2004 and 2003, the statement of changes in shareholders’ equity for the three months ended March 31, 2004, and the statements of cash flows for the three-month periods ended March 31, 2004 and 2003, have been prepared by the Company without audit. The accompanying unaudited financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and pursuant to the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete financial statements. In the opinion of management, such statements include all adjustments (consisting only of normal recurring items) which are considered necessary for a fair presentation of the financial position of the Company at March 31, 2004 and the results of its operations and cash flow for the three-month period then ended. It is suggested that these financial statements be read in conjunction with the financial statements and the notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2003. 3. Rental property Real estate owned consists of a shopping center (the “Center”) located in Grand Rapids, Michigan. Approximately 12.5% of the Center is leased to a tenant on a month- to-month basis. Minimum rent in connection with this tenant is $3,500 per month. The remaining 87.5% of the Center is vacant.

-5-

		of normal recurring items) which are considered necessary for a fair presentation of the financial position of the Company at September 30, 2003 and the results of its operations and cash flows for the three month and nine month periods then ended.
		It is suggested that these financial statements be read in conjunction with the financial statements and the notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2002. The results of operations for the three month and nine month periods ended September 30, 2003 are not necessarily indicative of the results that might be affected for the year ending December 31, 2003.
3.		Rental property
		Real estate owned consists of a shopping center (the “Center”) located in Grand Rapids, Michigan. Approximately 12.5% of the Center is leased to a tenant on a month-to-month basis. Minimum rent in connection with this tenant is $3,500 per month. The remaining 87.5% of the Center is vacant.

- 6 -

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

Results of Operations

	(1)		During the third quarter of 2003, the Company recorded a loss of $50,520 before income taxes compared to a loss of $39,944 for the same period of 2002. The increase in loss resulted principally from (i) a decrease in interest income of $4,004, (ii) an increase in insurance expense of $9,063 arising from an increased insurance premium, and (iii) an increase in miscellaneous repairs of $2,154. This was offset by a decrease in directors fees due to the resignation of two board members.
	(b)		During the nine months ended September 30, 2003, the Company recorded a loss of $172,715 before income taxes compared to a loss of $124,554 for the same period of 2002. The increase in loss resulted principally from (i) a decrease in interest income of $10,628, (ii) an increase in insurance expense of $27,614 arising from an increase in insurance premium, and (iii) an increase in legal fees of $6,236 due to the requirements of the Sarbanes-Oxley Act of 2002.

During the first quarter of 2004, the Company recorded a loss of $94,719, before income taxes, compared to a loss of $65,431 before income taxes for the same period in 2003. The increase in loss resulted principally from (i) an increase in legal fees of $36,419 due to the proposed merger described below and (ii) an increase in utilities of $3,580. This was offset by a decrease in officer salaries of $9,000 due to the reduction in salaries paid to the officers.

~~Item~~Going 3.Private ~~Quantitative and Qualitative Disclosures About Market Risk. Not applicable.~~Transaction

~~Item~~Evergreen 4.Acceptance ~~Controls~~LLC, ~~and~~a ~~Procedures.~~Delaware ~~Pursuant~~limited toliability ~~Rule~~company, ~~13a-15(b)~~is ~~under~~ the ~~Securities~~record owner ~~Exchange Act~~ of ~~1934~~71,897,965 ~~(the~~shares ~~“Exchange~~of ~~Act”),~~ the Company’s ~~management~~common stock, ~~with the participation of the Chief Executive Officer~~ and ~~Chief~~First ~~Financial~~Lincoln Holdings, ~~Officer~~Inc., ~~evaluated~~a ~~the~~Delaware ~~effectiveness~~corporation, ofis the ~~Company’s~~record ~~disclosure~~owner ~~controls and procedures as~~ of ~~the~~1,010,000 ~~end~~ shares of the ~~period~~Company’s ~~covered~~common ~~by this report~~stock. ~~Based~~The ~~on that evaluation~~72,907,965 ~~the~~shares ~~Chief~~of ~~Executive~~common ~~Officer~~stock ~~and Chief Financial Officer concluded~~ that ~~the Company’s disclosure controls and procedures~~ are owned ~~effective~~by inEvergreen ~~ensuring~~Acceptance ~~that~~LLC ~~information~~and ~~required~~First toLincoln beHoldings, ~~disclosed~~Inc. inrepresent approximately ~~reports~~83.5% ~~that~~of the Company’s ~~files or submits under the Exchange Act is recorded~~87, ~~processed~~283,661 ~~summarized~~total ~~and~~outstanding ~~reported~~shares ~~within~~of common ~~the~~stock. ~~time~~Martin ~~periods~~Oliner, ~~specified~~who inis ~~the~~one ~~Securities~~of ~~and Exchange Commission’s rules and forms. No change in~~ the Company’s ~~internal~~four ~~control~~directors, ~~over~~is the ~~financial~~ultimate ~~reporting~~beneficial ~~occurred~~owner ~~during~~of the ~~Company’s~~shares ~~most recent fiscal quarter~~ that ~~materially~~are ~~affected,~~owned orby isEvergreen Acceptance ~~reasonably~~LLC ~~likely~~and toFirst ~~materially~~Lincoln ~~affect~~Holdings, ~~the Company’s internal control over financial reporting~~Inc.

-The 7Company -has entered into an Agreement and Plan of Merger dated December 16, 2003 (the “Merger Agreement”) with Regency Acquisition Corp., a Delaware corporation that is a wholly owned subsidiary of Evergreen Acceptance LLC. Regency’s Board of Directors approved the Merger Agreement on December 11, 2003. First Lincoln Holdings, Inc. and Evergreen Acceptance LLC have approved and adopted the Merger Agreement by written consent in their capacity as the holders of a majority of the Company’s outstanding common stock.

Under the terms of the Merger Agreement, Regency Acquisition Corp. will merge into the Company (the “Merger”). Each share of the Company’s common stock, other than shares of common stock held by First Lincoln Holdings, Inc. and Evergreen Acceptance LLC and other than shares of common stock held by stockholders

-6-

~~PART~~who IIperfect —their ~~Other~~appraisal ~~Information~~rights under Delaware law, will be converted into the right to receive $0.017 in cash, without interest. The common stock that is owned by First Lincoln Holdings, Inc. and Evergreen Acceptance LLC will be cancelled in the Merger, and the stock of Regency Acquisition Corp. that is owned by Evergreen Acceptance LLC will be converted into shares of the Company’s common stock on a one-for-one basis.

Upon the completion of the Merger, Evergreen Acceptance LLC will be the Company’s only stockholder. The Company’s common stock will cease to be traded on the OTC Bulletin Board after the Merger, and the Company will cease to file periodic reports with the Securities and Exchange Commission.

The Company has filed with the Securities and Exchange Commission a Schedule 14C and a Schedule 13E-3 regarding the Merger and the Merger Agreement. The Schedule 14C contains an Information Statement that describes in detail the Merger and the Merger Agreement and the reasons for converting the Company into a wholly owned subsidiary of Evergreen Acceptance LLC. The Information Statement will be mailed to the Company’s stockholders after the Securities and Exchange Commission has completed its review of the document. As permitted by the Delaware General Corporation Law, no meeting of the Company’s stockholders will be held since the Merger Agreement has been approved by the holders of a majority of the Company’s common stock. The merger of Regency Acquisition Corp. into the Company, and the conversion of the Company into a wholly owned subsidiary of Evergreen Acceptance LLC, will occur approximately twenty days after the Information Statement is mailed to stockholders.

The Company currently anticipates that the Information Statement will be mailed to stockholders in June 2004, and that the Merger will occur by July 15, 2004. Stockholders should review the Information Statement for additional information about the Merger, the Merger Agreement and their appraisal rights under Delaware law.

Item 3. Quantitative and Qualitative Disclosures About Market Risk.

Not Applicable.

-7-

Item 4. Controls and Procedures.

Pursuant to Rule 13a-15(b) under the Securities Exchange Act of 1934 (the “Exchange Act”), the Company’s management, with the participation of the Chief Executive Officer and Chief Financial Officer, evaluated the effectiveness of the Company’s disclosure controls and procedures as of the end of the period covered by this report. Based on that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that the Company’s disclosure controls and procedures are effective in ensuring that information required to be disclosed in reports that the Company files or submits under the Exchange Act is recorded, processed, summarized and reported within the time periods specified in the Securities and Exchange Commission’s rules and forms. No change in the Company’s internal control over financial reporting occurred during the Company’s most recent fiscal quarter that materially affected, or is reasonably likely to materially affect, the Company’s internal control over financial reporting.

-8-

PART II — OTHER INFORMATION

Item 6. Exhibits and Reports on Form 8-K

(a)

Exhibits:

	31.1		Certification of Chief Executive Officer ~~pursuant~~Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
	31.2		Certification of Chief Financial Officer ~~pursuant~~Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
	32.1		Certification of Chief Executive Officer and Chief Financial Officer Pursuant to 18 U.S.C. § 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

(b) Reports on Form 8-K: None.

- 8 9-

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

	REGENCY EQUITIES CORP.(Registrant)
			REGENCY EQUITIES CORP.
DATE: November 13, 2003	By	/s/ ALLAN L. CHAPMAN
			(Registrant)
		Allan L. Chapman Chairman of the Board, Chief Executive Officer and President (Principal Executive Officer)
DATE: May 24, 2004		By	/s/ ALLAN L. CHAPMAN
			Allan L. Chapman Chairman of the Board, Chief Executive Officer and President (Principal Executive Officer)
DATE: May 24, 2004		By	/s/ MORRIS ENGEL
			Morris Engel Chief Financial Officer and Treasurer(Principal Financial and Accounting Officer)

DATE: November 13, 2003	By	/s/ MORRIS ENGEL
		Morris Engel Chief Financial Officer and Treasurer (Principal Financial and Accounting Officer)

-10-

- 9 -

REGENCY EQUITIES CORP.

QUARTERLY REPORT ON FORM 10-Q

INDEX TO EXHIBITS

Exhibit
Number
31.1		Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
31.2		Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.
32.1		Certification of Chief Executive Officer and Chief Financial Officer Pursuant to 18 U.S.C. § 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

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Filing Compare · REGENCY EQUITIES CORP