Keeping in mind that we are (spiritually) dead in trespasses and sin (Eph 2:1).
Spiritually dead men cannot make spiritual responses. . .they must be born again of the Holy Spirit to even be able to see anything spiritual (Jn 3:3-5).
Nowhere does scripture teach this. You do not understand what it means to be dead in sins. It does not mean that someone cannot make spiritual responses as you falsely claim. It simply means that a person is separated from a relationship with God because of their sin. But, Jesus said that sinners are spiritually sick (Mark 2:16-17) and are in need of a physician. Are sick people unable to respond to their need to be healed? Of course not. So, your understanding of things is terribly flawed. Jesus expected spiritually sick, unregenerated sinners to repent (Mark 2:16-17) and never said that they had to be regenerated first before they could repent.
"The man without the Spirit (by the new birth) does not accept the things that come from the Spirit of God, for they are foolishness to him, and he cannot understand them." (1 Co 2:14)
You are once again taking scripture out of context. Did you even look at the context of this verse?
1 Corinthians 2:9 However, as it is written: “What no eye has seen, what no ear has heard, and what no human mind has conceived”—the things God has prepared for those who love him—10 these are the things God has revealed to us by his Spirit. T
he Spirit searches all things, even the deep things of God. 11 For who knows a person’s thoughts except their own spirit within them? In the same way no one knows the thoughts of God except the Spirit of God. 12 What we have received is not the spirit of the world, but the Spirit who is from God, so that we may understand what God has freely given us. 13
This is what we speak, not in words taught us by human wisdom but in words taught by the Spirit, explaining spiritual realities with Spirit-taught words. 14 The person without the Spirit does not accept the things that come from the Spirit of God but considers them foolishness, and cannot understand them because they are discerned only through the Spirit.
Paul was not talking about the simple gospel message or basic spiritual things here. Calvinists badly misinterpret 1 Corinthians 2:14 and take it completely out of context. He was talking about "the deep things of God" there. The natural man or the person without the Spirit cannot accept or understand the deep things of God. Look at what Paul then said to immature Christian believers in the church in Corinth right after that.
1 Corinthians 3:1
Brothers and sisters, I could not address you as people who live by the Spirit but as people who are still worldly—mere infants in Christ. 2 I gave you milk, not solid food, for you were not yet ready for it. Indeed, you are still not ready. 3
You are still worldly. For since there is jealousy and quarreling among you, are you not worldly? Are you not acting like mere humans?
These immature Christians, who Paul called "infants in Christ" (babes in Christ - KJV) were still acting worldly (still carnal - KJV). They were not acting like "people who live by the Spirit" just like the "person without the Spirit" he was describing in 1 Corinthians 2:14. So, he said he could only give them milk and not solid food. The person without the Spirit, and even immature Christians who are not consistently walking in the Spirit like these "infants in Christ" that Paul was rebuking, are not able to understand "the deep things of God". But, they can understand the gospel. They were able to repent and believe in Christ without having to first understand the deep things of God. These "infants in Christ" clearly understood the gospel and they accepted it and that's why they are considered to be "in Christ". But, they could not understand the deep things of God, the solid food, because of still thinking in a worldly way instead of relying on the Holy Spirit. So, applying 1 Corinthians 2:14 to being born again as if Paul was talking about needing to be born again in order to even understand the gospel message and the need to repent and believe is a case of taking that verse completely out of context.