Hey! Forest...
1 Cor 2:14 "But the natural man receiveth not the things of the Spirit of God: for they are foolishness unto him: neither can he know them, because they are spiritually discerned."
I would be good, if you could post the scripture your using rather than just listing its location...
I agree that at some point the natural man has to be changed into the spiritual, but not at first. The Lord calls the lost to himself as the comforter reproves them of their sin and if their sorrow is after the world, they are led to death, but if they have a godly sorrow that leads them to repentance; then they are chosen of the Lord, who forgives them and they are given Jesus' righteousness as their own. They are then baptized into the body of Christ as the Spirit takes up residence within their spirits, which is what makes us spiritual. The Holy Spirit is holy and will not make himself to be one with sinful flesh, we must because of this, have not only the Lord's forgiveness, but his imputed righteousness too, before we're saved.
2 Cor 7: 10 "For godly sorrow worketh repentance to salvation not to be repented of: but the sorrow of the world worketh death."
Acts 2: 38 "then Peter said unto them, Repent, and be baptized every one of you in the name of Jesus Christ for the remission of sins, and ye shall receive the gift of the Holy Spirit."
1 Cor 10: 8-10 "But what saith it? The word is nigh thee, even in thy mouth, and in thy heart: that is, the word of faith, which we preach; that if thou shalt confess with thy mouth the Lord Jesus, and shalt believe in thine heart that God hath raised him from the dead, thou shalt be saved. For with the heart man believeth unto righteousness; and with the mouth confession is made unto salvation."
So, there is no way that we are born of the Spirit, before confession is made unto salvation!
Maranatha!