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 June 30, 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)

                                  214-694-2227
                          (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 August 1, 2010 was 8,706,900.


<PAGE>


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

                               INDEX TO FORM 10-Q

                                 June 30, 2010

                                                                       Page Nos.
                                                                       --------

                        PART I.  FINANCIAL INFORMATION

Item 1.  Financial Statements

  Consolidated Balance Sheets (Unaudited)                                  1
    at June 30, 2010 and December 31, 2009 (Audited)

  Consolidated Statements of Operations (Unaudited)                        2
    For the Three and Six Months Ended June 30, 2010 and 2009
    For the Period from Inception (January 1, 1999) to
      June 30, 2010

  Consolidated Statements of Cash Flows (Unaudited)                        3
    For the Six Months Ended June 30, 2010 and 2009
    For the Period from Inception (January 1, 1999) to
      June 30, 2010

  Notes to Consolidated Financial Statements                               4


Item 2.  Management's Discussion and Analysis of Financial Condition
            and Results of Operations                                      7

Item 3.  Quantitative and Qualitative Disclosures About Market Risk       10

Item 4.  Controls and Procedures                                          10

                          PART II. OTHER INFORMATION

Item 1.  Legal Proceedings                                                10

Item 1A. Risk Factors                                                     10

Item 2.  Changes in Securities                                            11

Item 3.  Defaults Upon Senior Securities                                  11

Item 4.  Submission of Matters to a Vote of Security Holders              11

Item 5.  Other Information                                                11

Item 6.  Exhibits and Reports on Form 8-K                                 11

SIGNATURE                                                                 12

EXHIBIT INDEX                                                             13


<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>
                                                                          June 30,           December 31,
                                                                            2010                  2009
                                                                    ------------------    ------------------
                                                                        (Unaudited)              Audited
                                 ASSETS
CURRENT ASSETS
  Cash in bank                                                          $    8,872            $    5,297
                                                                          ---------             ---------
Total Current Assets                                                         8,872                 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                                          ( 11,082)             ( 10,993)
                                                                         ---------             ---------

     Net property and equipment                                              1,696                     -

Investments in affiliate (Note 5)                                          386,316               395,620
                                                                         ---------             ---------
TOTAL ASSETS                                                            $  466,885            $  470,917
                                                                         =========             =========


                 LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES
   Accounts payable, trade                                              $      642            $    2,606
   Note payable, related parties                                             4,350                 8,850
   Accrued interest payable                                                    593                   265
                                                                         ---------             ---------
      Total Current Liabilities                                              5,585                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, 8,706,900 and 8,487,456
     shares issued and outstanding                                          87,069                84,875
   Paid-in capital in excess of par                                      3,840,296             3,815,795
   Accumulated deficit (including $128,015 deficit
     accumulated since reentering the development stage)                (3,476,015)           (3,450,924)
                                                                         ---------            ---------
                                                                           461,300               459,196
                                                                         ---------             ---------
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY                              $  466,885            $  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 AND SIX MONTHS ENDED JUNE 30, 2010 AND 2009
                        AND FOR THE PERIOD JANUARY 1, 1999
                              THROUGH JUNE 30, 2010
                                   (UNAUDITED)
<TABLE>

                                           For the          For the           For the          For the
                                            three            three              six              six            Cumulative
                                            months           months            months           months      Since Re-entering
                                          ended June       ended June        ended June       ended June    Development Stage
                                           30, 2010         30, 2009          30, 2010         30, 2009      January 1, 1999
                                         ------------     ------------      ------------     ------------      ------------
<S>                                    <C>              <C>               <C>              <C>               <C>

Revenues                                 $         -      $         -       $        -        $        -        $        -

Operating expenses:
   General and administrative                 7,216             2,468           14,384             8,817           331,063
   Depreciation expense                          89                 -               89                 -                89
                                           ---------        ---------        ---------         ---------         ---------
Operating loss                             (  7,305)         (  2,468)        ( 14,473)         (  8,817)         (331,152)
                                           ---------        ---------        ---------         ---------         ---------
Other income and (expense):
    Gain on fair value measurement                -                 -         (  9,304)                -            58,236
    Gain on extinguishment of debt                -                 -                -                 -           145,340
    Gain on sale of investment                    -                 -                -                 -            76,581
    Stock grant expense                    (  2,194)         (  2,250)        (  2,194)         (  2,250)         ( 40,167)
    Interest, net                               273          (    335)             880          (    620)         ( 36,853)
                                           ---------        ---------        ---------         ---------         ---------
Total other income (expense)               (  1,921)         (  2,585)        ( 10,618)         (  2,870)          203,137
                                           ---------        ---------        ---------         ---------         ---------
Income (loss) from continuing operations
  before income taxes                      (  9,226)         (  5,053)        ( 25,091)         ( 11,687)         (128,015)

Provisions for income taxes                       -                 -                -                 -                 -
                                           ---------        ---------        ---------         ---------         ---------
Net income (loss)                          (  9,226)         (  5,053)        ( 25,091)         ( 11,687)         (128,015)
                                           =========        =========        =========         =========         =========

Net income (loss) per common share
   (basic and diluted)                    $(    .00)        $(    .00)       $(    .00)        $(    .00)
                                           =========         =========        =========         =========

Weighted Average Shares Outstanding       8,523,628         7,074,544        8,505,642         7,043,569


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 SIX MONTHS ENDED JUNE 30, 2010 and 2009
                       AND FOR THE PERIOD JANUARY 1, 1999
                            THROUGH JUNE 30, 2010
                                  (UNAUDITED)
<TABLE>
<CAPTION>
						  		   		                    Cumulative
                                                                                                 Since Re-entering
                                                             For the Six Months Ended June 30,   Development Stage
                                                                 2010               2009          January 1, 1999
                                                             ------------       ------------        ------------
<S>                                                           <C>                 <C>                 <C>
CASH FLOWS FROM OPERATING ACTIVITIES:
  Net income (loss)                                           $( 25,091)          $( 11,687)          $(128,015)
  Adjustments to reconcile net income (loss) to net
   cash used in operating activities:
     Depreciation                                                    89                   -               3,851
     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                             2,194               2,250              45,166
     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            (  1,963)              5,390              31,974
     Increase (decrease) in accrued interest payable                328                 620              25,329
                                                              ---------           ---------           ---------
        Net Cash Used In Operating Activities                  ( 15,139)           (  3,427)           (181,192)
                                                              ---------           ---------           ---------
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                            -               2,580              20,000
  Repayments of notes payable                                  (  4,500)                  -            (115,705)
                                                              ---------           ---------           ---------
        Net Cash Provided By Financing Activities                20,500               2,580             441,850
                                                              ---------           ---------           ---------
Net Increase (Decrease) in Cash                                   3,575            (    847)              8,872

Cash At Beginning Of Period                                       5,297                 886                   -
                                                              ---------           ---------           ---------
Cash At End of Period                                         $   8,872           $      39           $   8,872
                                                              =========           =========           =========



                      SUPPLEMENTAL SCHEDULE OF NON-CASH INVESTING AND FINANCING ACTIVITIES
                      --------------------------------------------------------------------

    Issuance of common stock upon conversion
    of notes payable                                          $       -           $       -           $ 193,840

    Common stock issued for director stock awards             $   2,194           $   2,250           $  45,166

    Common stock issued for bonus compensation                $       -                   -           $  20,000

    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.

In preparing the accompanying  unaudited consolidated  financial statements, the
Company has  reviewed, as  determined  necessary  by  the  Company's management,
events that have  occurred  after June 30, 2010, up  until  the  issuance of the
financial statements, which occurred on August 16, 2010.

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,
that 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 8,706,900 shares of common
stock are outstanding.  This compares to 7,262,456 shares for the same period in
2009  with the difference due to stock issuances under stock-based  compensation
(see notes to the consolidated financial statements of the 2009 Form 10-K).


                                        4
<PAGE>

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%.

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 6 herein.

Due to the sale in January, 2010 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 was 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 for the six
months ended June 30, 2010:


                                               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 6/30/10                   $      386,316
                                               ==============

                                        5
<PAGE>
Note 6.  PENDING SALE

Effective May 4, 2010, Regent GLSC and  Healthcare of Today, Inc. ("Healthcare")
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 was scheduled
to receive cash and Healthcare common stock for total consideration of $385,900.
Closing was scheduled for June 30, 2010 but has been delayed pending the funding
of Healthcare's public stock offering.  The Board of  Regent GLSC is considering
other alternatives including 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.
Under the pending sale to Healthcare, these  investors were scheduled to receive
a distribution of cash and shares of  Healthcare stock with a  combined value of
$1,210,485.  This distribution, if closed, plus the  issuance of new  restricted
common stock equal to  approximately 10% of the outstanding stock of Regent GLSC
will constitute a redemption of the Regent GLSC 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.

Note 7.  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, President and CEO of  Registrant 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  June 30, 2010 was $4,350.  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 the Company.


                                        6
<PAGE>
Note 8.  SUBSEQUENT EVENTS

On August 14, 2010, the Company entered into a  rights agreement with Epi-Cloyd,
Ltd. and Epi-Energy, Ltd. (E-C) for the exclusive rights to develop an E-C gear-
box for the valve actuator and  wind energy applications.  Following a period of
eight months for the development of a gearbox prototype, Regent has the right to
enter into a  licensee agreement for  exclusive  rights to a  valve actuator and
wind energy generation field of use.

The Company's  energy technologies division will seek to  manufacture or license
the right to  manufacture a transmission for  wind energy turbine  customers who
are presently hampered by transmissions subject to failure under extreme forces.
The Company will provide these customers a revolutionary, more durable transmis-
sion that  not only offers longer-life but  greatly reduces design, manufacture,
installation, and maintenance costs compared to products available on the market
today.  Design and composition of the E-C gearbox and  transmission is such that
fabrication  involves less complex  equipment and  forming  processes as well as
less exotic materials than are  currently required for manufacturing wind energy
transmissions.  Elimination of these elements will  result in considerably lower
cost to  manufacture and the ability to respond quickly to orders with consider-
able savings to customers.  The Company expects to sell its E-C transmissions in
a range of 50 percent of the price  currently charged for conventional transmis-
sions. The Company believes the current market for wind turbine transmissions is
$500  million per year.  The Company expects  to be selling or licensing to sell
into this market in 2012.

Epi-Cloyd, Ltd. and  Epi-Energy, Ltd. are related  private technology  companies
operating in  Dallas, Texas and  focused on the  utilization  of their  numerous
patents  covering a  revolutionary cyclic reduction  invention.  Their invention
increases torque  as a plurality of driver  discs rotate  about a  central shaft
member and engage an  output member via a low-friction, roller means.  The first
of seven related patents was issued in March, 2007.

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 six month period ended June 30, 2010.

                                       7
<PAGE>
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.

During the  second quarter, management  had discussions  regarding opportunities
in oil and gas exploration and production, and proprietary  technologies related
thereto.  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.

RESULTS OF OPERATIONS
---------------------

Revenues

The  Company had no  sales  for the  quarterly  periods ended  June 30, 2010 and
June 30, 2009.

Operating Expenses

Operating  expenses  primarily include  accounting  and administrative expenses.
General  and  administrative  expenses  were  $14,473 for the  six  months ended
June 30, 2010  compared  to  $8,818  for  the six  months  ended  June 30, 2009.
The increase in administrative  expenses is the result of more  expenditures for
stock transfer fees, audit fees, and depreciation.  Interest  expense  was  $328
for  the  six months  ended June 30, 2010 compared to $620 during the six months
ended June 30, 2009, due to the lower amount  outstanding under the  NR Partners
promissory note. Depreciation expense for the period was $89.

                                       8
<PAGE>
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
0perations  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  June 30, 2010,  the  Company  had  total  assets  of  $466,885 and total
liabilities  of $5,585.  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 7).  The funds have been used  for general corporate purposes and  the
outstanding balance as of August 1, 2010 is $4,350.

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.

                                       9
<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.

                                       10

<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 6 on
         May 12, 2010.

                                      11

<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:  August 16, 2010               REGENT TECHNOLOGIES, INC.
                                          (Registrant)

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

                                       12
<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.


                                       13
<PAGE>