SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549
____________________

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF

THE SECURITIES EXCHANGE ACT OF 1934 Date of Report (Date of earliest event reported): ~~June~~October 1231, ~~2023~~2024 Regenicin, Inc. (Exact name of registrant as specified in its charter)

Wyoming	333-146834	27-3083341
(State or other jurisdiction of incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)

10 High Court, Little Falls, NJ	07424
(Address of principal executive offices)	(Zip Code)
Registrant’s telephone number, including area code: (973) 557-8914

Registrant’s telephone number, including area code: (973) 557-8914

___________________________________________________

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

[ ]	Written communications pursuant to Rule 425 under the Securities Act (17CFR 230.425)

[ ]	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

[ ]	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

[ ]	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

SECTION 4 – Matters Related to Auditors and Financial Statements

Item 4.01

Changes in Registrant’s Certifying Auditor.

~~Effective~~On ~~February~~October 131, ~~2022~~2024, Marcum ~~Regenicin,~~LLP ~~Inc.’s~~ (the “~~Company~~Former Auditor”) resigned as the Company’s independent registered public accounting firm,. ~~Rotenberg~~The ~~Meril~~Company ~~Solomon~~has engaged ~~Bertiger~~Berkowitz &Pollack ~~Guttilla,~~Brant ~~P.C.~~Advisors ~~Certified~~+ ~~Public~~CPAs, ~~Accountants~~LLP (“~~Rotenberg~~BPB”), (“New Auditor”) as its independent registered ~~combined~~public ~~with~~accounting ~~Marcum~~firm effective ~~LLP.~~November ~~Rotenberg~~5, ~~continued~~2024 to ~~operate~~audit asthe anCompany’s ~~independent~~fiscal ~~registered~~years ~~public~~ended ~~accounting~~September ~~firm~~30, as2024, a2023, 2022, ~~wholly~~2021 ~~owned~~and ~~subsidiary~~ 2020. The appointment of ~~Marcum~~the ~~LLP~~New Auditor was approved by the Company’s Board of Directors.

~~Rotenberg~~Prior ~~served~~to asappointing the ~~Company’s~~New ~~independent~~Auditor, ~~registered public accounting firm through~~ the ~~filing of the~~ Company’s ~~Report~~did not onconsult ~~Form~~with ~~10-Q for~~ the ~~quarter~~New ~~ended~~Auditor ~~June~~regarding ~~30,~~either: ~~2020.~~(i) ~~The~~the ~~Company~~application ~~continued filing~~of ~~unaudited~~accounting ~~and~~principles ~~unreviewed~~to ~~10-Ks~~a ~~and~~specified ~~10-Qs through September 30~~transaction, ~~2022.~~either ~~Effective~~contemplated or ~~September 21~~proposed, ~~2022,~~or ~~Rotenberg withdrew from registration with~~ the ~~Public~~type ~~Company~~of ~~Accounting~~audit ~~Oversight~~opinion ~~Board~~that ~~(PCAOB).~~might ~~Effective~~be ~~June~~rendered ~~12,~~on ~~2023,~~ the Company’s ~~engaged~~financial ~~Marcum~~statements; ~~LLP~~or to(ii) ~~serve~~any asmatter ~~the independent~~that ~~registered~~was ~~public accounting firm to audit and review its unaudited and unreviewed consolidated financial statements for~~ the ~~fiscal~~subject ~~years ended~~of ~~2020,~~a ~~2021~~“disagreement” ~~and~~or ~~2022.~~a ~~The~~“reportable ~~decision~~event” to(as ~~engage~~those ~~Marcum~~terms ~~was~~are ~~approved~~defined byin ~~the~~Item ~~Company’s~~304 ~~board~~ of ~~directors~~Regulation S-K).

~~Prior~~The toFormer ~~retaining Marcum~~Auditor ~~LLP,~~was ~~the~~engaged ~~Company~~on ~~did~~February ~~not~~1, 2022 ~~consult~~to ~~with~~perform ~~Marcum~~an ~~LLP~~audit ~~regarding~~for ~~either: (i)~~ the ~~application~~Company's offiscal ~~accounting~~year ~~principles~~ending toSeptember a30, ~~specified transaction~~2023, ~~either~~2022, ~~contemplated~~2021 orand ~~proposed;~~2020, ~~(ii)~~and ~~the~~has ~~type~~not ofissued an audit report ~~opinion~~on ~~that~~any ~~might~~of ~~be rendered on~~ the Company’'s ~~consolidated~~ financial statements; orand, ~~(iii)~~therefore, ~~any~~did ~~matter~~not ~~that~~provide ~~was~~any ~~the~~adverse ~~subject~~opinion or disclaimer of aopinion, ~~“disagreement”~~nor ordid ait ~~“reportable~~provide ~~event”~~a ~~(as~~qualified or ~~those~~modified ~~terms~~opinion ~~are~~as ~~defined~~to inuncertainty, ~~Item~~audit ~~304~~scope ofor ~~Regulation~~accounting ~~S-K)~~principles.

~~The~~During ~~Rotenberg’s~~our ~~audit~~engagement ~~reports~~with on the ~~consolidated~~Former Auditor, ~~financial~~(1) ~~statements~~pursuant ofto ~~the~~Item ~~Company for the fiscal years ended 2018 and 2019~~ 304(~~the last years audited~~a)(1)(iv) ~~contained no adverse opinion or disclaimer~~ of ~~opinion~~Regulation S-K, ~~nor~~there were ~~they~~no ~~qualified~~“disagreements” orbetween ~~modified~~the asCompany toand ~~uncertainty, audit scope or accounting principles, except that~~ the ~~audit~~Former ~~reports~~Auditor on ~~the~~any ~~consolidated~~matter ~~financial statements~~ of ~~the~~accounting ~~Company~~principles ~~for~~or ~~the~~practices, ~~fiscal~~financial ~~years~~statement ~~ended~~disclosure, ~~2018~~or ~~and~~auditing ~~2019~~scope ~~contained~~or ~~an explanatory paragraph raising substantial doubt about the Company’s ability to continue as a going concern~~procedures.

~~During~~The Company has provided the ~~fiscal~~Former ~~years~~Auditor ~~ended~~with a ~~2018~~copy ~~and~~of ~~2019,~~the ~~there were~~disclosures norequired ~~“disagreements”~~by Item 304(asa) ~~such~~of ~~term~~Regulation isS-K ~~defined~~ in Item ~~304~~4.01 of ~~Regulation~~this SCurrent Report on Form 8-K (this “Report”) prior to filing this Report with ~~Rotenberg~~the onSecurities ~~any~~and ~~matter~~Exchange ofCommission ~~accounting~~(the “SEC”). The ~~principles~~Company orhas ~~practices,~~requested ~~financial~~that ~~statement~~Marcum ~~disclosure,~~LLP orfurnish ~~auditing~~a ~~scope~~letter oraddressed ~~procedures,~~to ~~which~~the ~~disagreements~~SEC ifstating whether or not ~~resolved~~Marcum toLLP ~~the~~agrees ~~satisfaction~~with the ofstatements ~~Rotenberg,~~above. ~~would~~A ~~have~~copy ~~caused~~of ~~them~~Marcum toLLP’s ~~make~~letter ~~reference~~dated ~~thereto~~November in4, ~~their~~2024 ~~reports~~is onfiled ~~the~~as ~~consolidated~~Exhibit ~~financial~~16.1 ~~statements~~to ~~for~~this ~~such years~~Report.

~~During~~Section ~~the~~9 ~~fiscal~~– ~~years~~Financial ~~ended~~Statements ~~2018~~ and 2019 there were no “reportable events” (as such term is defined in Item 304 of Regulation S-K), other than the material weaknesses in internal controls identified by management related to (i) inadequate segregation of duties and effective risk assessment; and (ii) insufficient written policies and procedures for accounting and financial reporting with respect to the requirements and application of both US GAAP and SEC guidelines, that are disclosed in the Company’s form 10-Ks filed with the SEC on January 14, 2020 and January 15, 2019 and form 10-Qs filed with the SEC on February 20, 2018, May 21, 2018, August 14, 2018, February 19, 2019, May 20, 2019 and August 19, 2019.Exhibits

The Company provided Rotenberg with its disclosures in this Current Report on Form 8-K and requested in writing that Rotenberg furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not they agree with such disclosures. Rotenberg’s response is filed as an exhibit to this Current Report on Form 8-K.

Section 9 – Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits

16.1 Letter offrom ~~Rotenberg~~Marcum ~~Meril~~LLP ~~Solomon~~to ~~Bertiger~~the &Securities ~~Guttilla~~and Exchange Commission, ~~P.C.~~dated ~~Certified~~November ~~Public~~4, ~~Accountants~~2024

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 hereunto duly authorized.

Regenicin, Inc.

By:	/s/ Randall McCoy
	Randall McCoy President, Chief Executive Officer, Principal Executive Officer, and Director
	September 14, 2023

/s/ Randall McCoy

3Date: November 6, 2024

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