SECURITIESTable ANDof EXCHANGE COMMISSION Washington, D.C. 20549 Contents

REGENCYTable EQUITIESof CORP. Contents

3Table of Contents

1. SignificantTable accountingof policies Contents

3. RentalTable property of Contents

Table of Item 3. Quantitative and Qualitative Disclosures About Market Risk. Contents

10Table of Contents

11Table of Contents

~~FORM~~SECURITIES ~~10-Q~~ AND EXCHANGE COMMISSION

(Mark One)
ý	QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the quarterly period ended September 30, 2002
OR
o	TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the transition period from to

WASHINGTON, D.C. 20549

FORM ~~Commission file number 0~~10-~~10695~~ Q

~~REGENCY EQUITIES CORP.~~ (~~Exact~~Mark ~~name of registrant as specified in its charter~~One)

Delaware (State or other jurisdiction of incorporation or organization)		23-2298894 (I.R.S. employer identification no.)
11845 WEST OLYMPIC BOULEVARD, SUITE 900 LOS ANGELES, CA 90064 (Address of principal executive offices) (Zip code)
Registrant's telephone number, including area code 310-827-9604
Former name, former address and former fiscal year, if changed since last report.


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

~~Indicate by~~For ~~check mark whether~~ the ~~registrant~~quarterly ~~(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)~~ended June 30, ~~and (2) has been subject to such filing requirements for the past~~2003 ~~90 days. Yes ý No o~~

~~Indicate~~OR ~~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 9, 2002 is 87,283,661.~~

[ ] ~~REGENCY~~TRANSITION ~~EQUITIES~~REPORT ~~CORP. INDEX~~ PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

		Page
Part I	Financial information
Item 1.	Financial statements
	Balance sheets as of September 30, 2002 (Unaudited) and December 31, 2001	1
	Statements of operations for the three months and nine months ended September 30, 2002 and 2001 (Unaudited)	2
	Statement of changes in shareholders' equity for the nine months ended September 30, 2002 (Unaudited)	3
	Statements of cash flows for the nine months ended September 30, 2002 and 2001 (Unaudited)	4
	Notes to financial statements (Unaudited)	5
Item 2.	Management's Discussion and Analysis of financial condition and results of operations	6
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	6
Item 4.	Controls and Procedures	6
Part II	Other information
Item 6.	Exhibits and Reports on Form 8-K	7
Signature Page		8
Certifications		9-10
Index to exhibits		11

For the transition period from _________________to ________________

Commission file ~~PART~~number ~~I—FINANCIAL INFORMATION~~ 0-10695

REGENCY ~~Item~~EQUITIES 1CORP. ~~Financial Statements~~

(Exact name ~~REGENCY~~of ~~EQUITIES~~registrant ~~CORP. BALANCE~~as ~~SHEETS~~ specified in its charter)

			SEPTEMBER 30, 2002			DECEMBER 31, 2001
Delaware		23-2298894
			(Unaudited)
(State or other jurisdiction of incorporation or organization)		(I.R.S. employer identification no.)
ASSETS
11845 WEST OLYMPIC BOULEVARD, SUITE 900 LOS ANGELES, CA		90064
	Cash		$	2,808,242		$	2,965,258
	Rent receivable			4,473			3,337
	Rental property owned, net of write down for possible loss of $215,000 and accumulated depreciation of $540,072 in 2002 and $512,148 in 2001			716,369			744,293
			$	3,529,084		$	3,712,888
LIABILITIES AND SHAREHOLDERS' EQUITY
LIABILITIES
	Accounts payable and accrued expenses		$	24,179		$	82,209
	Income taxes payable			1,220			1,220
				25,399			83,429
SHAREHOLDERS' EQUITY
	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			872,836			872,836
	Additional paid-in capital			47,660,331			47,660,331
	Accumulated deficit			(45,029,482	)		(44,903,708	)
				3,503,685			3,629,459
			$	3,529,084		$	3,712,888

See accompanying notes to financial statements

(Address of principal executive offices)		(Zip code)

Registrant’s telephone number, including area code		310-827-9604

1Former name, former address and former fiscal year, if changed since last report.

~~REGENCY~~ Indicate ~~EQUITIES~~by ~~CORP~~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 ~~STATEMENTS~~check OFmark ~~OPERATIONS~~ whether the registrant is an accelerated filer (~~Unaudited)~~ as defined in Rule 12b-2 of the Exchange Act. Yes [ ] No [X]

				THREE MONTHS ENDED SEPTEMBER 30,						NINE MONTHS ENDED SEPTEMBER 30,
				2002			2001			2002			2001
REVENUES
	Interest Income			$	11,166		$	26,361		$	33,755		$	94,831
	Rental Income				12,176			11,899			37,161			36,744
		TOTAL REVENUES			23,342			38,260			70,916			131,575
EXPENSES
	Administrative expense				26,129			24,484			73,642			75,420
	Professional fees				10,756			5,526			38,140			122,556
	Rental Expense				26,401			25,150			83,688			77,337
		TOTAL EXPENSES			63,286			55,160			195,470			275,313
		LOSS BEFORE INCOME TAXES			(39,944	)		(16,900	)		(124,554	)		(143,738	)
PROVISION FOR INCOME TAXES					610			610			1,220			2,020
			NET LOSS	$	(40,554	)	$	(17,510	)	$	(125,774	)	$	(145,758	)
WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING					87,283,661			87,283,661			87,283,661			87,283,661
LOSS PER SHARE				$	(.001	)	$	(.000	)	$	(.001	)	$	(.002	)

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 August 8, 2003 is 87,283,661.

~~See accompanying~~TABLE ~~notes~~OF ~~to financial statements~~ 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

REGENCY EQUITIES CORP. ~~STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY (Unaudited)~~

		COMMON STOCK
		NUMBER OF SHARES	AMOUNT		ADDITIONAL PAID-IN CAPITAL		ACCUMULATED DEFICIT
BALANCE AT
	December 31, 2001	87,283,661	$	872,836	$	47,660,331	$	(44,903,708	)
Net loss for the nine months ended September 30, 2002								(125,774	)
BALANCE AT
	September 30, 2002	87,283,661	$	872,836	$	47,660,331	$	(45,029,482	)

INDEX

See accompanying notes to financial statements


		Page

Part I	Financial Information
Item 1.	Financial Statements
	Balance Sheets as of June 30, 2003 (Unaudited) and December 31, 2002	1
	Statements of Operations for the Three Months and Six Months Ended June 30, 2003 and 2002 (Unaudited)	2
	Statement of Changes in Shareholders’ Equity for the Six Months Ended June 30, 2003 (Unaudited)	3
	Statements of Cash Flows for the Six Months Ended June 30, 2003 and 2002 (Unaudited)	4
	Notes to Financial Statements (Unaudited)	5-6
Item 2.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	6
Item 3.	Quantitative and Qualitative Disclosures About Market Risk	6
Item 4.	Controls and Procedures	7
Part II	Other Information
Item 6.	Exhibits and Reports on Form 8-K	8
Signature Page		9
Index to Exhibits		10
Exhibit 31.1		11
Exhibit 31.2		12
Exhibit 32		13

~~REGENCY~~PART ~~EQUITIES~~I ~~CORP.~~ - FINANCIAL INFORMATION

Item 1. Financial Statements ~~STATEMENTS OF CASH FLOWS (Unaudited)~~

			NINE MONTHS ENDED SEPTEMBER 30,
			2002			2001
CASH USED IN OPERATING ACTIVITIES:
	Net loss		$	(125,774	)	$	(145,758	)
	Adjustments to reconcile net loss to net cash used in operating activities:
		Depreciation		27,924			27,924
	Change in operating assets and liabilities:
		Rent receivable		(1,136	)		3,073
		Accounts payable and accrued expenses		(58,030	)		78,099
NET CASH USED IN OPERATING ACTIVITIES				(157,016	)		(36,662	)
CASH—BEGINNING OF PERIOD				2,965,258			3,027,849
CASH—END OF PERIOD			$	2,808,242		$	2,991,187

REGENCY EQUITIES CORP.

~~See accompanying~~BALANCE ~~notes to financial statements~~ SHEETS


		JUNE, 30,
		2003			DECEMBER 31,
		(Unaudited)			2002

ASSETS
	Cash	$	2,648,416		$	2,736,423
	Rent receivable		5,318			5,945
	Prepaid insurance		10,821			29,372
	Rental property owned, net of write down for possible loss of $215,000 and accumulated depreciation of $567,996 in 2003 and $549,380 in 2002		688,445			707,061

		$	3,353,000		$	3,478,801

LIABILITIES AND SHAREHOLDERS’ EQUITY
LIABILITIES
	Accounts payable and accrued expenses		27,807		$	30,383
	Income taxes payable		610			1,220

			28,417			31,603

SHAREHOLDERS’ EQUITY
	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		872,836			872,836
	Additional paid-in capital		47,660,331			47,660,331
	Accumulated deficit		( 45,208,584	)		( 45,085,969	)

			3,324,583			3,447,198

		$	3,353,000		$	3,478,801

~~REGENCY~~See ~~EQUITIES~~accompanying ~~CORP.~~ notes to financial statements

- 1 - ~~NOTES TO FINANCIAL STATEMENTS SEPTEMBER 30, 2002 (Unaudited)~~

~~Significant~~REGENCY ~~accounting~~EQUITIES ~~policies of Regency Equities Corp~~CORP. STATEMENTS ~~(the~~OF ~~Company~~OPERATIONS (Unaudited) ~~are set forth in its Annual Report on Form 10-K as filed by the Company~~ ~~for the year ended December 31, 2001, together with certain procedural disclosures.~~

In October 2002, the FASB issued SFAS No. 147 "Acquisitions of Certain Financial Institutions." SFAS No. 147 removes the requirement in SFAS No. 72 and Interpretation 9 thereto, to recognize and amortize any excess of the fair value of liabilities assumed over the fair value of tangible and identifiable intangible assets acquired as an unidentifiable intangible asset. This statement requires that those transactions be accounted for in accordance with SFAS No. 141, "Business Combinations," and SFAS No. 142, "Goodwill and Other Intangible Assets." In addition, this statement amends SFAS No. 144, "Accounting for the Impairment or Disposal of Long-Lived Assets," to include certain financial institution-related intangible assets. This statement is not applicable to the Company.


	THREE MONTHS ENDED						SIX MONTHS ENDED
	JUNE 30,						JUNE 30,

	2003			2002			2003			2002

REVENUES:
Interest income	$	7,885		$	11,128		$	15,965		$	22,589
Rental income		13,082			11,950			26,530			24,985

TOTAL REVENUES		20,967			23,078			42,495			47,574

EXPENSES:
Administrative expense		24,795			24,451			49,437			47,513
Professional fees		7,560			6,358			31,565			27,384
Rental expense		45,376			29,218			83,688			57,287

TOTAL EXPENSES		77,731			60,027			164,690			132,184

LOSS BEFORE INCOME TAXES		(56,764	)		(36,949	)		(122,195	)		(84,610	)
PROVISION FOR INCOME TAXES		—			—			420			610

NET LOSS	($	56,764	)	($	36,949	)	($	122,615	)	($	85,220	)

WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING		87,283,661			87,283,661			87,283,661			87,283,661

LOSS PER SHARE	($	.001	)	($	.001	)	($	.001	)	($	.001	)

~~2. Basis~~See ofaccompanying ~~reporting~~ notes to financial statements

The balance sheet as of September 30, 2002, the statements of operations for the three month periods ended September 30, 2002 and 2001 and the nine month periods ended September 30, 2002 and 2001, the statement of changes in shareholders' equity for the nine months ended September 30, 2002 and the statements of cash flows for the nine month periods ended September 30, 2002 and 2001 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~~2 ~~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 of normal recurring items) which are considered necessary for a fair presentation of the financial position of the Company at September 30, 2002 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, 2001. The results of operations for the three month and nine month periods ended September 30, 2002 are not necessarily indicative of the results that might be achieved for the year ending December 31, 2002.

~~Real~~REGENCY ~~estate~~EQUITIES ~~owned consists of a shopping center (the "Center") located in Grand Rapids, Michigan~~CORP. ~~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.~~

5STATEMENT OF CHANGES IN SHAREHOLDERS’ EQUITY

(Unaudited) ~~Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations~~

Results of Operations


	COMMON STOCK
					ADDITIONAL
	NUMBER OF				PAID-IN		ACCUMULATED
	SHARES		AMOUNT		CAPITAL		DEFICIT

BALANCE AT December 31, 2002		87,283,661	$	872,836	$	47,660,331		($45,085,969	)
Net loss for the six months ended June 30, 2003								(122,615	)

BALANCE AT June 30, 2003		87,283,661	$	872,836	$	47,660,331		($45,208,584	)

~~Subsequent~~See ~~Event~~ accompanying notes to financial statements

~~The~~- ~~Company's~~3 ~~insurance coverage for property and liability insurance on the Grand Rapids, Michigan Shopping Center was cancelled effective October 22,~~- ~~2002. Replacement insurance was located which is $31,500 per year more expensive than the cancelled insurance. The Company is endeavoring to find another policy, but there is no assurance it can find~~ ~~such policy at a lesser cost.~~

~~Not~~REGENCY ~~applicable.~~EQUITIES CORP.

STATEMENTS OF ~~Item~~CASH ~~4. Controls and Procedures.~~ FLOWS

Within the 90-day period prior to the filing date of this report, an evaluation was conducted under the supervision and with the participation of the Company's management, including our Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of the Company's disclosure controls and procedures, as such term is defined in Rules 13a-14(cUnaudited) ~~and 15d-14(c) under the Securities Exchange Act of 1934 (the "Exchange Act"). Based on that evaluation, the Chief Executive Officer~~ ~~and Chief Financial Officer concluded that the Company's disclosure controls and procedures are effective in bringing to their attention on a timely basis material information relating to the Company~~ ~~that is required to be disclosed in the Company's reports that are filed under the Exchange Act. Subsequent to the date that the Chief Executive Officer and Chief Financial Officer completed their~~ ~~evaluation, there have not been any significant changes in the Company's internal controls or in other factors that could significantly affect such internal controls.~~


		SIX MONTHS ENDED
		JUNE 30,

		2003			2002

CASH USED IN OPERATING ACTIVITIES:
	Net loss		($122,615	)		($85,220	)
	Adjustments to reconcile net loss to net cash used in operating activities:
	Depreciation		18,616			18,616
	Change in operating assets and liabilities:
	Rent receivable		19,178			(2,121	)
	Accounts payable and accrued expenses		(2,576	)		(59,199	)
	Income taxes payable		(610	)		(610	)

NET CASH USED IN OPERATING ACTIVITIES			(88,007	)		(128,534	)
CASH - BEGINNING OF PERIOD			2,736,423			2,965,258

CASH - END OF PERIOD		$	2,648,416		$	2,836,724

See accompanying ~~PART~~notes ~~II—Other~~to ~~Information~~ financial statements

- ~~Item~~4 ~~6. Exhibits and Reports on Form 8~~-K

(a)	Exhibits:
	99.1	Certification of Chief Executive Officer Pursuant to 18 U.S.C. § 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
	99.2	Certification of 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

7Regency Equities Corp. Notes to Financial Statements June 30, 2003 (Unaudited)

SIGNATURES

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.

2.		Basis of reporting

		The balance sheet as of June 30, 2003, the statements of operations for the three month and six month periods ended June 30, 2003 and 2002, the statement of changes in shareholders’ equity for the six months ended June 30, 2003 and the statements of cash flows for the six month periods ended June 30, 2003 and 2002 have been prepared by the Company without audit. The accompanying unaudited financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America 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 accounting principles generally accepted in the United States of America for complete financial statement presentation. 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 June 30, 2003, the results of its operations for the three month and six month periods ended June 30, 2003 and 2002 and cash flows for the six month period ended June 30, 2003 and 2002. 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 six month periods ended June 30, 2003 are not necessarily indicative of the results that might be affected for the year ending December 31, 2003.

~~Pursuant~~- to5 ~~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.
DATE: November 12, 2002	By	/s/ ALLAN L. CHAPMAN Allan L. Chapman Chairman of the Board, Chief Executive Officer and President (Principal Executive Officer)
DATE: November 12, 2002	By	/s/ MORRIS ENGEL Morris Engel Chief Financial Officer and Treasurer (Principal Financial and Accounting Officer)

83. 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.

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

I,Results ~~Allan~~of ~~L. Chapman, certify that:~~ Operations

DATE: November 12, 2002 By /s/ ALLAN L. CHAPMAN Allan L. Chapman Chairman of the Board, Chief Executive Officer and President

	(a)		During the second quarter of 2003, the Company recorded a loss of $56,764 before income taxes compared to a loss of $36,949 for the same period of 2002. The increase in loss resulted principally from (i) a decrease in interest income of $3,243, (ii) an increase in insurance expense of $9,275 arising from an increased insurance premium, and (iii) an increase in the snow removal expense of $4,710.

	(b)		During the six months ended June 30, 2003, the Company recorded a loss of $122,195 before income taxes compared to a loss of $84,610 for the same period of 2002. The increase in loss resulted principally from (i) a decrease in interest income of $6,624, (ii) an increase in insurance of $18,551 arising from an increase in insurance premium, and (iii) an increase in legal fees of $7,742 due to the requirements of the Sarbanes-Oxley Act of 2002.

9Item 3. Quantitative and Qualitative Disclosures About Market Risk.

I,Not ~~Morris Engel, certify that:~~ applicable.

~~DATE:~~- ~~November~~6 ~~12, 2002 By /s/ MORRIS ENGEL Morris Engel Chief Financial Officer and Treasurer~~-

~~REGENCY EQUITIES CORP~~Item 4. ~~QUARTERLY~~ ~~REPORT~~Controls ONand ~~FORM 10-Q~~ Procedures.

Pursuant ~~INDEX~~to TORule ~~EXHIBITS~~ 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.

Exhibit Number		Description
99.1		Certification of Chief Executive Officer Pursuant to 18 U.S.C. § 1350, as Adopted Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.
99.2		Certification of Chief Financial Officer Pursuant to 18 U.S.C. § 1350, as Adopted Pursaunt to Section 906 of the Sarbanes-Oxley Act of 2002.

- 7 -

Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

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.

~~QuickLinks~~PART II - Other Information

Item 6. Exhibits and Reports on Form 8-K

(a)

Exhibits:

	(b)		Reports on Form 8-K

			None.

- 8 -

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)


DATE: August 11, 2003	By	/s/ ALLAN L. CHAPMAN

		Allan L. Chapman
		Chairman of the Board, Chief
		Executive Officer and President
		(Principal Executive Officer)


DATE: August 11, 2003	By	/s/ MORRIS ENGEL

		Morris Engel
		Chief Financial Officer and Treasurer
		(Principal Financial and Accounting Officer)

- 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		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.

- 10 -

Filing Compare · REGENCY EQUITIES CORP