  In this paper, we propose new lower and upper bounds on the linear extension complexity of regular $n$-gons. Our bounds are based on the equivalence between the computation of (i) an extended formulation of size $r$ of a polytope $P$, and (ii) a rank-$r$ nonnegative factorization of a slack matrix of the polytope $P$. The lower bound is based on an improved bound for the rectangle covering number (also known as the boolean rank) of the slack matrix of the $n$-gons. The upper bound is a slight improvement of the result of Fiorini, Rothvoss and Tiwary [Extended Formulations for Polygons, Discrete Comput. Geom. 48(3), pp. 658-668, 2012]. The difference with their result is twofold: (i) our proof uses a purely algebraic argument while Fiorini et al. used a geometric argument, and (ii) we improve the base case allowing us to reduce their upper bound $2 \left\lceil \log_2(n) \right\rceil$ by one when $2^{k-1} < n \leq 2^{k-1}+2^{k-2}$ for some integer $k$. We conjecture that this new upper bound is tight, which is suggested by numerical experiments for small $n$. Moreover, this improved upper bound allows us to close the gap with the best known lower bound for certain regular $n$-gons (namely, $9 \leq n \leq 13$ and $21 \leq n \leq 24$) hence allowing for the first time to determine their extension complexity. 
On the Linear Extension Complexity of Regular n-gons