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EX-10.6 2 v179572_ex6.htm

LIEBERMAN, SHARMA & ASSOCIATES P.A.

CERTIFIED PUBLIC ACCOUNTING FIRM

800 E. Cypress Creek Rd. Suite 200 Ft. Lauderdale, FL 33334Office (954) 491-0411Fax ###-###-####

Auditing ~ Accounting ~ Taxes ~ Condominium Accounting ~ Financial Management ~ Consulting

March 20, 2010

Board of Directors

Regenocell, Inc.

2 Briar Lane

Natick, Massachusetts 01760

Dear Sirs,

We have elected as a firm to no longer continue as a reporting firm under the guidelines of the Public Company Accounting Oversight Board (PCAOB). Therefore, we are resigining as your audit firm effective January 1, 2010. However, we will be happy to assist you with the transition to a new auditing firm.

Respectfully

Lieberman Sharma & Associates, P.A.

License # AD64586

American Institute of Certified Public Accountants ▪ Florida Institute of Certified Public Accountants

Association of Certified Fraud Examiners ▪ Community Associations Institute