SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                   FORM 10-Q
                                  -----------

                                   (Mark One)

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

                For the quarterly period ended March 31, 2010
--------------------------------------------------------------------------------

                                      OR

    [ ] 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 000-9519
                                               --------

                            REGENT TECHNOLOGIES, INC.
--------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)



             COLORADO                                     84-0807913
--------------------------------------------------------------------------------
     (State or other jurisdiction of                   (I.R.S. Employer
     incorporation or organization)                   Identification No.)


                             5646 Milton, Suite 722
                              Dallas, Texas 75206
                    (Address of principal executive offices)

                                  214-507-9507
                          (Issuer's telephone number)

                         Regent Petroleum Corporation
                            (Former name of Issuer)


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 (the
"Exchange  Act") 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 a large  accelerated  filer, an
accelerated  filer or a  non-accelerated  filer.  See definition of "accelerated
filer and large accelerated filer" in Rule 12b-2 of the Exchange Act.

Large accelerated filer                       Accelerated filer
                        ---                                             ---

Non-accelerated filer                         Smaller reporting company
                        ---                                             ---
(Do not check if a smaller reporting company)



Indicate by check mark whether the  Registrant is a shell company (as defined in
Rule 12b-2 of the Exchange Act).

                   Yes    X                            No
                       ------                             ------

The number of outstanding shares of the issuer's only class of common stock as
of May 1, 2010 was 8,487,456.


<PAGE>


                    REGENT TECHNOLOGIES, INC. AND SUBSIDIARY
                          (A DEVELOPMENT STAGE COMPANY)

                               INDEX TO FORM 10-Q

                                 March 31, 2010

                                                                       Page Nos.
                                                                       --------

                        PART I.  FINANCIAL INFORMATION

Item 1.  Financial Statements

  Consolidated Balance Sheets (Unaudited)                                  1
    at March 31, 2010 and December 31, 2009 (Audited)

  Consolidated Statements of Operations (Unaudited)                        2
    For the Three Months Ended March 31, 2010 and 2009
    For the Period from Inception (January 1, 1999) to
      March 31, 2010

  Consolidated Statements of Cash Flows (Unaudited)                        3
    For the Three Months Ended March 31, 2010 and 2009
    For the Period from Inception (January 1, 1999) to
      March 31, 2010

  Notes to Consolidated Financial Statements                               4


Item 2.  Management's Discussion and Analysis of Financial Condition
            and Results of Operations                                      5

Item 3.  Quantitative and Qualitative Disclosures About Market Risk        8

Item 4.  Controls and Procedures                                           8

                          PART II. OTHER INFORMATION

Item 1.  Legal Proceedings                                                 8

Item 1A. Risk Factors                                                      8

Item 2.  Changes in Securities                                             9

Item 3.  Defaults Upon Senior Securities                                   9

Item 4.  Submission of Matters to a Vote of Security Holders               9

Item 5.  Other Information                                                 9

Item 6.  Exhibits and Reports on Form 8-K                                  9

SIGNATURE                                                                 10

EXHIBIT INDEX                                                             11


<PAGE>


                          PART I. FINANCIAL INFORMATION



Item 1.  Financial Statements
-------  --------------------

                    REGENT TECHNOLOGIES, INC. AND SUBSIDIARY
                          (A DEVELOPMENT STAGE COMPANY)
                           CONSOLIDATED BALANCE SHEET

<TABLE>
<S>                                                                   <C>                   <C>
                                                                          March 31,           December 31,
                                                                            2010                  2009
                                                                    ------------------    ------------------
                                                                        (Unaudited)              Audited
                                 ASSETS
CURRENT ASSETS
  Cash in bank                                                          $   20,243            $    5,297
                                                                          ---------             ---------
Total Current Assets                                                        20,243                 5,297

Long-term note receivable, stockholder                                      70,000                70,000

Property and equipment:
   Furniture and fixtures                                                    8,593                 8,593
   Computer equipment                                                        4,186                 2,400
                                                                         ---------             ---------
                                                                            12,779                10,993
   Less accumulated depreciation                                          ( 10,993)             ( 10,993)
                                                                         ---------             ---------

     Net property and equipment                                              1,786                     -

Investments in affiliate (Note 5)                                          386,316               395,620
                                                                         ---------             ---------
TOTAL ASSETS                                                            $  478,345            $  470,917
                                                                         =========             =========


                 LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES
   Accounts payable, trade                                              $      714            $    2,606
   Note payable, related parties                                             8,850                 8,850
   Accrued interest payable                                                    450                   265
                                                                         ---------             ---------
      Total Current Liabilities                                             10,014                11,721
                                                                         ---------             ---------

STOCKHOLDERS' EQUITY
   Convertible Preferred stock, $.10 par value, 1,000,000
     shares authorized, 99,500 and 94,500 shares issued
     and outstanding, Regent GLSC Technologies, Inc.                         9,950                 9,450
   Preferred stock, $.10 par value, 30,000,000
     shares authorized, no shares issued and
     outstanding, Registrant                                                     -                     -
   Common stock, $.01 par value, 100,000,000
     shares authorized, 8,487,456
     shares issued and outstanding                                          84,875                84,875
   Paid-in capital in excess of par                                      3,840,295             3,815,795
   Accumulated deficit (including $118,790 deficit
     accumulated since reentering the development stage)                (3,466,789)           (3,450,924)
                                                                         ---------            ---------
                                                                           468,331               459,196
                                                                         ---------             ---------
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY                              $  478,345            $  470,917
                                                                         =========             =========


The accompanying notes are an integral part of the consolidated financial statements.

</TABLE>

                                       1
<PAGE>
                     REGENT TECHNOLOGIES, INC. AND SUBSIDIARY
                          (A DEVELOPMENT STAGE COMPANY)
                       CONSOLIDATED STATEMENTS OF OPERATIONS
                FOR THE THREE MONTHS ENDED MARCH 31, 2010 and 2009
                       AND FOR THE PERIOD JANUARY 1, 1999
                            THROUGH MARCH 31, 2010
                                  (UNAUDITED)
<TABLE>
<CAPTION>
						  		   	       Cumulative
                                                                            Since Re-entering
                                     For the Three Months Ended March 31,   Development Stage
                                            2010               2009          January 1, 1999
                                        ------------        ------------      ------------
<S>                                      <C>               <C>              <C>

Revenues                                  $        -        $       -        $       -

Operating expenses:
    General and administrative                 7,168            6,350           323,847
                                           ---------        ---------         ---------
Operating loss                              (  7,168)        (  6,350)         (323,847)
                                           ---------        ---------         ---------
Other income and (expense):
    Gain on fair value measurement                 -                -           103,201
    Transfer in fair value measurement      (  9,304)               -          ( 44,966)
    Gain on debt extinguishment                    -                -           145,340
    Gain on sale of investment                     -                -            76,581
    Stock grant expense                            -                -          ( 37,972)
    Interest, net                                607         (    284)         ( 37,127)
                                           ---------        ---------         ---------
Total other income (expense)                (  8,697)        (    284)          205,057

Income (loss) from continuing operations
  before income taxes                       ( 15,865)        (  6,634)         (118,790)

Provisions for income taxes                        -                -                 -
                                           ---------        ---------         ---------
Net income (loss)                         $ ( 15,865)      $ (  6,634)       $ (118,790)
                                           =========        =========         =========

Net income (loss) per common share
   (basic and diluted)                    $        -       $        -
                                           =========        =========

Weighted Average Shares Outstanding        8,487,456        7,037,456
                                           =========        =========


The accompanying notes are an integral part of the consolidated financial statements.

</TABLE>

                                       2

<PAGE>
                    REGENT TECHNOLOGIES, INC. AND SUBSIDIARY
                          (A DEVELOPMENT STAGE COMPANY)
                      CONSOLIDATED STATEMENTS OF CASH FLOWS
                 FOR THE THREE MONTHS ENDED MARCH 31, 2010 and 2009
                       AND FOR THE PERIOD JANUARY 1, 1999
                            THROUGH MARCH 31, 2010
                                  (UNAUDITED)
<TABLE>
<CAPTION>
						  		   		                    Cumulative
                                                                                                 Since Re-entering
                                                          For the Three Months Ended March 31,   Development Stage
                                                                 2010               2009          January 1, 1999
                                                             ------------       ------------        ------------
<S>                                                           <C>                 <C>                 <C>
CASH FLOWS FROM OPERATING ACTIVITIES:
  Net income (loss)                                           $( 15,865)           $( 6,634)          $(118,790)
  Adjustments to reconcile net income (loss) to net
   cash used in operating activities:
     Depreciation                                                     -                   -               3,762
     Gain (loss) from fair value measurement                          -                   -            (103,201)
     Change in fair value measurement                             9,304                   -              44,966
     Gain from extinguishment of debt                                 -                   -            (145,340)
     Gain from sale of investment                                     -                   -            ( 76,581)
     Note issued for settlement expenses                              -                   -              20,000
     Common stock issued for services                                 -                   -              42,972
     Common stock issued in legal settlement                          -                   -              14,000
     Decrease in settlements and note receivable                      -                   -               4,800
     Decrease in other assets                                         -                   -               1,967
     Increase in allowance for uncollectible settlements              -                   -              79,892
     Increase (decrease) in accounts payable, trade            (  1,892)              3,200              32,045
     Increase (decrease) in accrued interest payable                185                 284              25,187
                                                              ---------           ---------           ---------
        Net Cash Used In Operating Activities                  (  8,268)           (  3,150)           (174,321)
                                                              ---------           ---------           ---------
CASH FLOWS FROM INVESTING ACTIVITIES:

  Investment in affiliates                                            -                   -            (350,000)
  Capital expenditures for equipment                             (1,786)                  -            (  1,786)
  Proceeds from sale of investments                                   -                   -             100,000
                                                              ---------           ---------           ---------
        Net Cash Used In Investing Activities                  (  1,786)                  -            (251,786)

CASH FLOWS FROM FINANCING ACTIVITIES:

  Proceeds from note payable - related party                          -                   -             110,055
  Proceeds from sale of Preferred Stock                          25,000                   -             427,500
  Proceeds from note payable - stockholder                            -               2,300              20,000
  Repayments of notes payable                                         -                   -            (111,205)
                                                              ---------           ---------           ---------
        Net Cash Provided By Financing Activities                25,000               2,300             446,350
                                                              ---------           ---------           ---------
Net Increase (Decrease) in Cash                                  14,946            (    850)             20,243

Cash At Beginning Of Period                                       5,297                 886                   -
                                                              ---------           ---------           ---------
Cash At End of Period                                         $  20,243           $      36           $  20,243
                                                              =========           =========           =========



                      SUPPLEMENTAL SCHEDULE OF NON-CASH INVESTING AND FINANCING ACTIVITIES
                      --------------------------------------------------------------------
    Issuance of common stock upon conversion
    of notes payable                                          $       -           $       -           $ 193,840

    Common stock returned in failed consideration
    and debt settlement                                       $       -           $       -           $ 510,960

    Note receivable as partial consideration for
    purchase of preferred stock                               $       -           $       -           $  70,000

    Repayment of note payable transferred directly
    to MacuCLEAR upon sale to GHI, Ltd.                       $       -           $       -           $(150,000)

    Partial sale of MacuCLEAR holdings to GHI, Ltd.           $       -           $       -           $ 148,500

    Issuance of common stock upon MacuCLEAR sale
    to GHI, Ltd.                                              $       -           $       -           $   1,500


The accompanying notes are an integral part of the consolidated financial statements.

</TABLE>

                                        3
<PAGE>

                     REGENT TECHNOLOGIES, INC. AND SUBSIDIARY
                          (A DEVELOPMENT STAGE COMPANY)
               NOTES TO INTERIM CONSOLIDATED FINANCIAL STATEMENTS

Note 1.  BASIS OF PRESENTATION


The accompanying  unaudited  consolidated  financial  statements included herein
have been prepared by REGENT TECHNOLOGIES, INC. (the "Registrant" or  "Company")
pursuant to the rules and regulations of the Securities and Exchange  Commission
for interim  financial  information,  and do not include all the information and
footnotes  required by accounting  principles  generally  accepted in the United
States  of  America  for  complete  financial  statements.  In  the  opinion  of
management, the accompanying unaudited consolidated financial statements include
all adjustments,  which are of a normal recurring nature, necessary to reflect a
fair presentation of the results for the interim periods presented.  The results
of operations for such interim  periods are not  necessarily  indicative of what
may occur in future periods.

Note 2.  SIGNIFICANT ACCOUNTING POLICIES


The  significant  accounting  policies of the Company are described in Note 1 to
the 2009 consolidated financial statements of the 2009 Form 10-K, and the criti-
cal accounting policies and estimates are described  in Management's  Discussion
and Analysis  included  in  Item 7 of the  2009 Form 10-K and in  Item 2 of this
quarterly report. In management's opinion, the accounting policies and estimates
presented in the  2009  Form 10-K have  not changed and therefore  the unaudited
consolidated  financial statements herein should be read in conjunction with the
Company's  audited  report on Form 10-K for  the period ended December 31, 2009,
which  was previously filed with the Securities and Exchange Commission.

Note 3.  GOING CONCERN UNCERTAINTIES

As of the date of this  quarterly  report,  there is substantial doubt regarding
our ability to  continue as a going  concern as we have not generated sufficient
cash flow to fund our business  operations and  material commitments. Our future
success and  viability, therefore, are  dependent  upon our  ability to generate
capital financing.  We are  optimistic  that we  will be  successful in  our new
business  operations  and  capital  raising  efforts; however,  there  can be no
assurance that we will be successful in generating revenue or raising additional
capital. The failure to generate sufficient revenues or raise additional capital
may have a material and adverse effect upon the Company and our shareholders.

These consolidated financial  statements do  not give  effect to any adjustments
which would be necessary should  the Company  be unable to continue  as a  going
concern  and  therefore  be required  to realize  its assets  and  discharge its
liabilities in other than the normal course of business and at amounts different
from those reflected in the accompanying consolidated financial statements.

Note 4.  CAPITAL STRUCTURE DISCLOSURES

Common and preferred stock
--------------------------

The Company's capital  structure is  complex and consists of preferred stock and
a general class of common stock. The Company is  authorized to issue 130,000,000
shares  of stock, of  which 30,000,000 have  been designated as preferred shares
with  a par  value per share of $.10, and  100,000,000 have  been  designated as
common shares with a par value per share of $.01. As of the date of this filing,
there is no preferred stock outstanding and there are 8,487,456 shares of common
stock are outstanding which reflects no change from December 31, 2009.

Stock options
-------------

In 1998, in connection with a private  placement of the Company's common shares,
the Company  issued  333,333  warrants  to purchase  restricted  common stock at
$1.00 per share and  expiring on June 30, 2003.  In  1999, the Company issued to
a director an  option  to  purchase  100,000  shares  of  the  Company's  common
stock  at an exercise  price of $.25 and expiring  on June 30, 2004.  Other than
the above options and  warrants, no  other options,  warrants or similar  rights
have been granted and all options have expired without execution.

Subsidiary preferred stock
--------------------------

On April 18, 2007, Regent GLSC  accepted  purchase  agreements in a total amount
of $150,000 received  from  four purchasers  of a  private offering of shares of
of Series A  Convertible Preferred Stock ("Regent GLSC Preferred Stock").  Under
the accepted  purchase agreements, the subscribers purchased through a Preferred
Stock  Purchase  Agreement  30,000 shares  of Regent GLSC's Series A Convertible
Preferred Stock at $5.00 per share. The stock was sold under a private placement
offering  to  sell 25% of the  equity of  Regent GLSC for $1,250,000 in  $50,000
units.  Each unit is  convertible  into 10,000  shares of common stock of Regent
GLSC plus 4,800 shares of common stock of MacuCLEAR. Including the initial sales
on April 18, 2007, Regent GLSC  has accepted Preferred Stock purchase agreements
from additional  investors for a total  amount of $497,500, including a purchase
and sale of 5,000 shares of  Series A Preferred Stock  for $5 per share with the
spouse of the  CEO of Regent GLSC, effective January 7, 2010.  As of the date of
this filing, there are 99,500 shares of Series A Preferred Stock outstanding. If
all of the unconverted shares of the  Series A Preferred Stock were converted to
common stock of  Regent GLSC, the  Company's ownership of  Regent GLSC  would be
diluted to approximately 90%.


                                        4
<PAGE>


Note 5.  INVESTMENTS IN AFFILIATE

As  of the  date of this  quarterly  filing, Regent GLSC  holds title to 126,428
shares of MacuCLEAR Preferred Stock, of  which  95,858 shares  are  beneficially
held for the holders of Regent GLSC Preferred Stock. The Company has adopted ASC
820 which defines fair  value and the framework for using  fair value to measure
assets  and  liabilities, and expands disclosures about fair value measurements.
Under this process, the Company has determined the fair value for the  MacuCLEAR
Preferred  Stock has not changed  from the $4.50 per share for  the period ended
December 31, 2009.  See  Note 6 in  the  notes  to  the  consolidated  financial
statements of the 2009 Form 10-K for more information.  Also, see Note 7 herein.

Due to the  sale in this period of 5,000 shares of  Regent GLSC Preferred Stock,
the number of shares beneficially owned  by the Company was reduced  from 35,454
to 30,570.  We applied the $4.50 per share as  the measurement of fair value for
our holdings in MacuCLEAR Preferred Stock. As a result of our reduced ownership,
the  amount of  $9,304  is a  transfer out of the  Level 3 valuation  previously
recorded and  was treated as a  net loss for this  annual period.  The following
is the reconciliation used in determining the value of the investment:


                                               Investment in
                                               affiliate
                                               --------------

Beginning Balance as of 12/31/09               $      395,620
Realized gain/(loss)                                        -
Change in unrealized
appreciation/(depreciation)                                 -
Net purchase/sales                                          -
Net transfers in and/or out of
Level 3                                              (  9,304)
                                               --------------
ENDING BALANCE AS OF 3/31/10                   $      386,316
                                               ==============


See Note 7 regarding  subsequent events.  The fair value of the above securities
has not been adjusted for any  possible effects of the  transaction described in
said note.


Note 6.  RELATED PARTY TRANSACTIONS

Notes receivable
----------------

Effective December 30, 2009, the  Board of the Company and  the  Board of Regent
GLSC Technologies, Inc. approved  the  sale  of  15,000  shares  of  Regent GLSC
Series A  Preferred Stock to the  Chairman of the Registrant and Regent GLSC for
$5.00 per share. The acquisition required a payment of $5,000 plus the execution
of a promissory note  in the amount of  $70,000 which is be  unsecured  but with
personal liability. The terms of the note  are interest at 7 per cent per annum,
payable monthly, with the principal due on or before the expiration of 2 years.

Notes payable
-------------

Beginning in  2005, the  Company borrowed  various amounts for general corporate
purposes  under a note  payable to NR Partners, a  partnership  comprised of the
President as  a partner and  director David Ramsour as a  partner.  The total NR
Partners  amount due and payable at  March 31, 2010 was $8,850.  The  promissory
note is a demand note and pays interest at 8.5 percent per annum.

Preferred stock sale
--------------------

Effective  January 7, 2010, Regent GLSC Technologies, Inc.  executed a Preferred
Stock purchase  agreement for the  purchase and sale of 5,000 shares of Series A
Preferred Stock for $5.00 per share with the spouse of the CEO of Regent GLSC.


Note 7.  SUBSEQUENT EVENTS

Effective May 4, 2010, Regent GLSC Technologies, Inc.  ("RGLSC" or "Company"), a
subsidiary of the Registrant, and  Healthcare of Today, Inc. ("Healthcare") have
executed a  stock purchase  agreement (the "Agreement") whereby  Healthcare will
acquire the  Company's 30,570 shares of  Series A Preferred  Stock of MacuCLEAR,
Inc.  Under the terms of  the Agreement, a share of preferred stock is scheduled
to receive a cash distribution of $10.10 and 0.21044 shares of Healthcare common
stock valued at $12 per share.  The Company has  accepted a note payable for the
stated  consideration which is due on June 30, 2010.  Upon maturity, the Company
will receive a  cash payment of $308,807  and 6,427 shares of  Healthcare common
stock  valued at $77,125.  Healthcare  is  completing a public  offering for the
acquisition of MacuCLEAR and other entities.  If the public offering is for less
than  $12.00 per share, then  additional  shares  of Healthcare  will be issued.
Failure by the buyer to satisfy all terms and conditions for the acquisition may
result in the Company's rescission of the Agreement.

The holders of the  Regent GLSC Technologies, Inc. Series A Preferred Stock  are
beneficial owners of  95,858 shares of  MacuCLEAR Inc. Series A Preferred Stock.
Upon maturity of the note payable from Healthcare, these  investors will receive
a distribution of cash and shares of  Healthcare stock with a  combined value of
$1,210,485.  This distribution plus the  issuance of new restricted common stock
to the  investors equal to  approximately 10% of the  outstanding stock of RGLSC
will constitute a redemption of the RGLSC Series A Preferred Stock.

Healthcare of Today, Inc.  was incorporated in  California in  2008 as a holding
company focused on developing and acquiring vertically-integrated companies that
offer diversified services, primarily within the healthcare industry.  With more
than thirty (30) subsidiaries, they operate in five core sectors: Biotechnology,
Healthcare  Staffing,  Nurse Education,  Senior Healthcare  Services and  Senior
Care Facilities.  They maintain a web site at www.healthcareoftoday.com.


                                        5
<PAGE>

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

INTRODUCTION - STATEMENT OF FORWARD-LOOKING INFORMATION
-------------------------------------------------------

The Private Securities Litigation Reform Act of 1995 (the "Act") provides a safe
harbor for forward-looking  statements made by or on behalf of the Company.  The
Company  and its  representatives  may from  time to time make  written  or oral
statements that are  "forward-looking",  including  statements contained in this
report and other filings with the Securities and Exchange Commission, reports to
the  Company's  shareholders  and news  releases.  All  statements  that express
expectations, estimates, forecasts or projections are forward-looking statements
within the meaning of the Act. In addition,  other  written or oral  statements,
which constitute forward-looking  statements, may be made by or on behalf of the
Company. Words such as "expects", "anticipates", "intends", "plans", "believes",
"seeks", "estimates",  "projects",  "forecasts",  "may", "should", variations of
such words and similar expressions are intended to identify such forward-looking
statements.  Management cautions that forward-looking statements  are subject to
risks and uncertainties that could cause our actual results to differ materially
from  projections in  such  forward-looking statements. The risks, uncertainties
and other important factors that may cause our results to differ materially from
those projected  in such forward-looking statements are detailed under the "Risk
Factors" and  elsewhere  in our  Annual  Report on Form 10-K for our fiscal year
ended December 31, 2009.  We undertake no obligation to update a forward-looking
statement to reflect subsequent events, changed circumstances, or the occurrence
of unanticipated events.

This discussion  should  be  read in conjunction with the consolidated financial
statements and  notes presented  in this  Form 10-Q and the financial statements
and notes in  our last  filed  Annual Report  on Form 10-K filed  for the period
ending December 31, 2009  for a full understanding of our financial position and
results of operations for the three month period ended March 31, 2010.

OVERVIEW
--------

Regent Technologies, Inc., a  Colorado corporation, is listed on the pink sheets
under the trading  symbol "REGT".  The  Registrant  ("Regent," "Company,"  "we,"
"our" or  "us") is a development stage  company focused on the identification of
new technologies which we believe have the potential  for commercialization.  We
conduct  operations through our  subsidiary, Regent GLSC Technologies, Inc.  The
Company expects to form one  or more  additional subsidiary companies for future
operations.  Our  strategy is  to initially  acquire  rights to technologies and
products that are at or near commercialization.  We  plan to  control  operating
companies  which own or license emerging technologies similar to MacuCLEAR, Inc.
We do not  intend to be an  investment company, engaged  primarily in holding or
trading in securities.

Regent has funded operations through short-term borrowings and equity investment
sales in order to meet obligations.  Our future operations  are  dependent  upon
external  funding and  our  ability  to  increase revenues  and reduce expenses.
There is no assurance that sufficient funding will be available  from additional
related party borrowings and private placements to meet our business  objectives
including anticipated cash needs for working capital.

CRITICAL ACCOUNTING POLICIES AND ESTIMATES
------------------------------------------

Management's  discussion  and  analysis of  financial  condition  and results of
operations  is  based  on  the  accounting  policies used  and disclosed in this
quarterly  report  and  in  the  2009  consolidated   financial  statements  and
accompanying notes that  were prepared in  accordance with accounting principles
generally accepted in the  United States of America  and included as part of the
Company's annual  report  on  Form  10-K for the  year ended  December 31, 2009.
The  preparation  of the referenced consolidated  financial  statements required
management to make  estimates and assumptions that affected the reported amounts
of assets and liabilities and disclosure of contingent assets and liabilities at
the dates of the consolidated financial  statements and the reported  amounts of
expenses  during the  reporting periods.  Actual amounts or results could differ
from those estimates.

The  significant  accounting  policies of the Company are described in Note 1 to
the 2009 Form 10-K consolidated financial statements and the critical accounting
policies and estimates are described in  Management's Discussion and Analysis in
Item 7 of the  2009  Form 10-K.  There  have  been no  changes  in the  critical
accounting policies. Information concerning the implementation and the impact of
new accounting  standards  issued by the Financial  Accounting  Standards  Board
("FASB") is included in the notes to the 2009 consolidated financial statements.

                                       6
<PAGE>
RESULTS OF OPERATIONS
---------------------

Revenues

The  Company had no  sales  for the quarterly periods ended  March 31, 2010 and
March 31, 2009.

Operating Expenses

Operating  expenses  primarily  include accounting  and administrative expenses.
General  and  administrative  expenses were  $7,168 for the  three months  ended
March 31, 2010  compared  to $6,350  for the three  months ended March 31, 2009.
The increase in  administrative  expenses is the result  of increase in fees for
stock transfer activities.  Interest expense was $185 for the three months ended
March 31, 2010  compared to $284 for the same  period in 2009.  We received $792
interest income  for the current quarter.  At the end of the current quarter, we
purchased computer equipment for $1,786 for which depreciation will begin in the
second quarter.


LIQUIDITY AND CAPITAL RESOURCES
-------------------------------

As a development stage company, Regent has funded  operations through short-term
borrowings and equity investment sales in order to meet obligations.  Our future
operations  are  dependent  upon  external funding and our ability  to  increase
revenues  and reduce expenses.  Management believes that sufficient funding will
be available  from additional related party borrowings and private placements to
meet our business  objectives  including  anticipated  cash   needs for  working
capital, for a reasonable period of time.

As  of  March 31, 2010,  the  Company  had  total  assets  of $478,345 and total
liabilities  of $10,014.  The  Company  has borrowings under a note  payable  to
NR Partners, a  partnership  of  which  the  President and one  Director are the
partners. The NR Partners note bears interest at a rate of 8.5 percent per annum
(see Note 6).  The funds have been used  for general corporate purposes and  the
outstanding balance as of May 1, 2010 is $8,850.

As of the  date of  this quarterly  report, there is substantial doubt regarding
our ability  to continue as a  going concern as we have not generated sufficient
cash flow  to fund our  business operations and material commitments. Our future
success and  viability, therefore, are  dependent  upon  our ability to generate
capital financing.  We are  optimistic that we will be successful in our current
business  operations  and  capital  raising  efforts; however,  there  can be no
assurance that we will be successful in generating revenue or raising additional
capital. The failure to generate sufficient revenues or raise additional capital
may have a material and adverse effect upon the Company and our shareholders.

The Company is not performing  any product research and development at this time
and it is not expected to purchase equipment or incur significant changes in the
number of employees.

Off-Balance Sheet Arrangements

As of the date of this report, we do not have any off-balance sheet arrangements
that have or are  reasonably likely  to  have a  current or future effect on our
financial  condition, changes  in  financial  condition,  revenues or  expenses,
results of operations, liquidity, capital expenditures or capital resources that
are material to  investors.  The  term "off-balance sheet arrangement" generally
means any  transaction,  agreement or  other contractual arrangement to which an
entity  unconsolidated   with  us  is a  party, under  which  we  have:  (i) any
obligation arising under a guarantee contract, derivative instrument or variable
interest;  or (ii)  a  retained or  contingent interest in assets transferred to
such entity or  similar  arrangement  that serves as credit, liquidity or market
risk support for such assets.

                                       7
<PAGE>
Item 3.  Quantitative and Qualitative Disclosures About Market Risk
-------  ----------------------------------------------------------

There have been no material changes in market risk from the information provided
in our Annual Report on Form 10-K as of December 31, 2009.


Item 4.  Controls and Procedures
-------  -----------------------

Evaluation of Disclosure Controls and Procedures

The Company's  principal  executive  and  financial  officers  have conducted an
evaluation of  the  effectiveness  of  the  Company's  disclosure  controls  and
procedures pursuant to  Rule 13a-15(b) under the Securities Exchange Act of 1934
as of the end of the period (the "Evaluation Date"). Based upon that evaluation,
the Company's principal executive and financial officers have concluded that, as
of the Evaluation Date, the Company's  disclosure controls  and  procedures were
effective in ensuring that  all  material  information  relating  to the Company
required to be filed in  this quarterly  report has been made known to them in a
timely manner.  The Company  believes  that a control system, no matter how well
designed and operated, cannot  provide absolute assurance that the objectives of
the control system are met, and no evaluation of controls  can provide  absolute
assurance  that all issues of control and instances of fraud, if any, within any
company have been detected.

Changes in Internal Control over Financial Reporting

No change in the Company's system of internal  control over financial  reporting
occurred during the most recent fiscal quarter that has materially affected,  or
is  reasonably  likely to materially  affect,  internal  control over  financial
reporting.

                           PART II. OTHER INFORMATION

Item 1.  Legal Proceedings.
-------  ------------------

The Company is not aware of any  pending claims or  assessments, that may have a
material adverse impact on Regent's financial  position or operations.  See Note
12 in our Annual Report on Form 10-K as of December 31, 2009 for a discussion of
prior legal proceedings.

Item 1A.  Risk Factors.
--------  -------------

The  discussion  in Part I, "Item 1A. Risk Factors." in  the Company's 2009 Form
10-K, of the risk factors which could materially affect the Company's  business,
or future results, should be carefully considered.  The risks described  in  the
Form  10-K are  not the only   risks  facing the Company.  Additional  risks and
uncertainties not currently known to the Company or that currently are deemed to
be immaterial  also may  materially  adversely  affect the  Company's  business,
financial condition or operating results.

                                       8

<PAGE>
Item 2.  Changes in Securities.
------   ----------------------

         None.

Item 3.  Defaults Upon Senior Securities.
-------  --------------------------------
         None.

Item 4.  Submission of Matters to a Vote of Security Holders.
-------  ----------------------------------------------------

         None.

Item 5.  Other Information.
-------  ------------------

         None.

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

         (a) Exhibits

         Exhibit 31.1   Certification of C.E.O. and Principal Accounting Officer
                        Pursuant to Section 302 of the Sarbanes-Oxley Act of
                        2002.

         Exhibit 32.1   Certification of C.E.O. and Principal Accounting Officer
                        Pursuant to 18 U.S.C. Section 1350, as  Adopted Pursuant
                        to Section 906 of the Sarbanes-Oxley Act of 2002

         (b) Reports on Form 8-K

         The Registrant reported the subsequent event described in Note 7 on
         May 12, 2010 (See Note 7 above).

                                       9

<PAGE>
                                   SIGNATURE


In accordance with the requirements of the Exchange Act of 1934, the Registrant
has duly caused this report to be signed on its behalf by the undersigned
thereunto duly authorized.






Date:  May 14, 2010                REGENT TECHNOLOGIES, INC.
                                          (Registrant)

                           By: /s/ David A. Nelson
                                   ---------------------------------------
                                   David A. Nelson, Chief Executive Officer
                                   (Principal Financial and Accounting Officer)

                                       10
<PAGE>




                                  EXHIBIT INDEX
                                  -------------

Exhibit No.                             Description
-----------                             -----------

31        Certification required by Rule 13a-14(a) under the Securities Exchange
          Act of 1934 - Filed herewith.

32        Certification required pursuant to 18 U.S.C. Section 1350 - Filed
          herewith.


                                       11
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