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): ~~October~~November 315, 2024 Regenicin, Inc. (Exact name of registrant as specified in its charter)

Wyoming	333-146834	27-3083341
Nevada	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

___________________________________________________

(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))

1SECTION 8 – Other Events

~~SECTION~~Item 48.01 –Other ~~Matters Related to Auditors and Financial Statements~~Events

~~Item~~As noted 4in an earlier Form 8K filing, our former auditor, Marcum LLP, withdrew prior to the completion of their ongoing audit of our financial reports for the reporting years ending September 30, 2020, 2021, 2022 and 2023.01 ~~Changes~~In view of the time, effort and cost involved in ~~Registrant~~this audit to date, the Company felt it should provide further information regarding the circumstances of this withdrawal to its shareholders and investors generally. The reason provided for this withdrawal by letter from Marcum dated November 4, 2024, was Marcum’s ~~Certifying~~acquisition by ~~Auditor~~CBIZ CPAs, a national independent CPA firm, which had and continues to act as our business accountants and tax preparers. The result of this acquisition thus created a conflict of interest in the Marcum auditors that required them to immediately withdraw from the audit process due to the independence rules associated with the auditor-client relationship (commission file number 333-146834).

OnWhile this ~~October~~unfortunate ~~31,~~conflict ~~2024~~cut short the final stages of our year and a half audit process, it was not without benefits. Marcum ~~LLP~~has ~~(the~~subsequently ~~“Former~~provided ~~Auditor”)~~substantially ~~resigned~~all asof its workpapers and the Company’s ~~independent~~has ~~registered~~provided ~~public~~its ~~accounting~~compiled ~~firm.~~documents ~~The~~and ~~Company~~draft ~~has engaged~~super 10K to its new auditors, Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”), ~~(“New~~who ~~Auditor”)~~is asnow ~~its~~able ~~independent~~to ~~registered public~~utilize ~~accounting~~the ~~firm effective~~materials ~~November~~to 5expedite its process of auditing these years. Additionally, ~~2024~~the toprocess ~~audit~~has allowed the Company’s ~~fiscal~~accountants, ~~years~~CBIZ, ~~ended~~to ~~September~~work ~~30,~~on ~~2024,~~its ~~2023, 2022,~~current ~~2021~~year ~~and~~financial ~~2020.~~data ~~The~~which the ~~appointment~~Company ofhopes to complete within the ~~New~~time ~~Auditor~~frame ~~was~~allowed ~~approved~~by SEC rules and regulations, allowing it to be current with its filings by the ~~Company’s~~first ~~Board~~quarter of ~~Directors~~ 2025.

~~Prior to appointing the New Auditor~~Additionally, as the Company ~~did~~ has not ~~consult~~been ~~with~~able ~~the~~to ~~New~~report ~~Auditor~~on ~~regarding~~its ~~either:~~current ~~(i)~~business ~~the~~activities ~~application~~due ofto ~~accounting~~the ~~principles~~ongoing toaudit areview, ~~specified~~it’s ~~transaction,~~board ~~either~~has ~~contemplated~~determined orthat ~~proposed,~~pending or the ~~type~~final ofreview ~~audit~~and ~~opinion~~filing ~~that~~of ~~might~~its beplanned ~~rendered~~super on10K ~~the~~filing ~~Company’s~~with ~~financial~~further ~~statements;~~updated orinformation, ~~(ii)~~it ~~any~~will ~~matter~~provide ~~that~~shareholders ~~was~~and investors with the ~~subject~~following ofbrief asummary ~~“disagreement”~~of orits abusiness ~~“reportable~~activities ~~event”~~over ~~(as~~the ~~those~~last ~~terms~~two ~~are~~years ~~defined~~(to inbe ~~Item~~supplemented ~~304~~upon completion of ~~Regulation S-K~~its updated 10K filing).

~~The~~In the ~~Former~~second ~~Auditor~~quarter ~~was~~of ~~engaged~~fiscal ~~on February 1~~2023, ~~2022~~ ~~to perform an audit for~~ the Company's ~~fiscal~~engaged ~~year~~Amarex ~~ending~~Clinical ~~September 30~~Research, ~~2023,~~LLC ~~2022,~~to ~~2021~~assist ~~and~~in ~~2020, and has not issued an audit report on any of~~ the ~~Company's~~writing ~~financial statements~~ and, ~~therefore,~~development ~~did~~of ~~not~~its IND ~~provide~~for ~~any~~its ~~adverse~~NovaDerm ~~opinion~~product orfiling ~~disclaimer~~with ofthe ~~opinion,~~FDA ~~nor~~based ~~did~~on itits ~~provide~~past aproduct ~~qualified~~work ~~or modified~~and ~~opinion~~FDA asreview tofrom ~~uncertainty, audit scope or accounting principles~~2016.

~~During~~It was ~~our~~quickly ~~engagement~~determined ~~with~~that the ~~Former~~prior ~~Auditor~~work, ~~(1)~~ ~~pursuant~~while ~~to Item 304(a)(1)(iv) of Regulation S-K~~extensive, ~~there~~would ~~were~~require noupdating ~~“disagreements”~~and ~~between~~that ~~the~~a ~~Company~~manufacturer and ~~the~~certain ~~Former~~preclinical research ~~Auditor~~studies onwould ~~any~~need ~~matter~~to ofbe ~~accounting~~completed ~~principles~~before orfiling ~~practices,~~an ~~financial statement disclosure, or auditing scope or procedures~~IND.

~~The Company has provided~~ In the ~~Former~~third ~~Auditor~~quarter ~~with a~~of ~~copy~~fiscal of2023, the ~~disclosures~~company ~~required~~engaged ~~by Item 304(~~a) ofresearcher ~~Regulation~~at ~~S-K~~Columbia inUniversity ~~Item~~to ~~4.01~~conduct one of ~~this~~the ~~Current~~three ~~Report~~identified ~~on Form 8~~pre-~~K (this~~clinical ~~“Report”)~~studies ~~prior~~which toit ~~filing~~believed ~~this~~would ~~Report~~be ~~with~~required by the ~~Securities~~FDA ~~and~~in ~~Exchange~~its ~~Commission~~review ~~(the~~of ~~“SEC”).~~its ~~The Company~~NovaDerm ~~has~~IND. ~~requested~~This ~~that~~pre-clinical ~~Marcum~~work ~~LLP~~was ~~furnish~~completed aat ~~letter~~the end ~~addressed~~of to the ~~SEC~~first ~~stating~~quarter ~~whether~~of orfiscal ~~not~~2024 ~~Marcum~~and ~~LLP~~a ~~agrees~~report ~~with~~was ~~the statements~~issued ~~above.~~by AColumbia ~~copy~~University ofin ~~Marcum~~the ~~LLP’s~~early ~~letter~~part ~~dated~~of ~~November~~the 4,second ~~2024~~quarter isof ~~filed as Exhibit 16~~2024.~~1 to this Report.~~

Additionally, at the end of fiscal 2023, the Company engaged Minaris Regenerative Medicine to act as its product manufacturer for its upcoming clinical trial and to assist in the production of the manufacturing Section 3 of its IND. The process of transferring and developing the detailed cultured skin manufacturing process with Minaris has since proceeded through three of four planned stages prior to entry into clinical trials, including four pre-engineering trial runs to produce the NovaDerm Cultured skin product. Currently, the company is beginning its fifth and likely final trial run which is expected to be concluded in January 2025.

Assuming success of this fifth trial run, the Company plans to move into the first of two (or three if necessary) full blown engineering runs to produce its NovaDerm product under full production conditions. The success or failure of these engineering runs should be determined over a 90–120-day period.

In the event the Company is successful in the completion and development of its product in its engineering runs. It will still need to complete two additional pre-clinical studies based on the cultured skin product produced in its engineering runs as suggested by the FDA in prior meetings on its predecessor product. The results of these engineering runs and subsequent studies will determine the timing and ability of the Company to file its final IND application with the FDA and ultimately begin its clinical trials.

Additional updated information on these plans and processes will be provided upon the completion of the current audit process and 10K filing.

Section 9 – Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits

16.1 Resignation Letter from ~~Marcum~~Former ~~LLP to the Securities and Exchange Commission, dated November 4, 2024~~Auditor

~~SIGNATURES~~2

~~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.~~SIGNATURES

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

~~/s/ Randall McCoy~~Regenicin, Inc.

~~Date:~~/s/ Randall ~~November 6, 2024~~McCoy

2Randall McCoy, CEO

Date: 11-11-24

Filing Compare · Regenicin, Inc.