Which of the following organs is responsible for regulating the elimination of unabsorbed food material in the human body?

The anus is responsible for regulating the elimination of unabsorbed food material from the body. 

It is the final section of the digestive tract and is comprised of the pelvic floor muscles and two anal sphincters. 

The colon, also known as the large intestine, is responsible for absorbing water and electrolytes from undigested food material. 

The kidneys are responsible for filtering waste products from the blood and excreting them in the form of urine. 

The liver is involved in the production of bile, which aids in the digestion of fats.

Therefore, the correct answer is Anus.