UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C., 20549
FORM 10-QSB


      (X)             QUARTERLY REPORT PURSUANT TO SECTION 13
OR
    15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarter report ended June 30, 2007

Commission File number 000-51227

CAL ALTA AUTO GLASS, INC.

(Exact name of small business issuer as registrant as specified in charter)

Nevada 88-0448809
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification No.)

# 8 3927 Edmonton Trail N.E., Calgary, Alberta Canada, T2E6T1
 (Address of principal executive office)

Registrants telephone no., including area code (403) 291-7020

Check 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 during
the
preceding 12 months (or for such shorter period that the registrant was
required
to file such reports), Yes [X] No [ ] 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 shell company (as
defined in
Rule 12b-2 of the Exchange Act). Yes [_] No [X]


APPLICABLE ONLY TO CORPORATE ISSUERS:

Indicate the number of shares outstanding of each of the issuers classes
of common stock, as of the last practicable date.


           Class                     Issued and Outstanding
Common Stock $0.001		     as of August 8, 2007
                                           20,300,000








TABLE OF CONTENTS


PART 1. FINANCIAL INFORMATION

                                Heading
	                                                        Page

Item 1.     Consolidated Financial Statements       		3-4

                Consolidated Balance Sheets December 31, 2006
                And June 30, 2007    				5

            Consolidated Statements of Operations for the six
                months Ended June 30, 2007 and 2006       	6

               Consolidated Statements of Stockholders Equity	8

               Consolidated Statements of Cash Flows for the six
                months Ended June 30, 2007 and 2006      	11

               Notes to Consolidated Financial Statements	12-15

Item 2.     Managements Discussion and Analysis and
                Result of Operations     			15-18

Item 3.     Controls and Procedures       			18-19

                           PART II. OTHER INFORMATION

Item 1.     Legal Proceedings                			19

Item 2.    Changes in Securities
               Defaults Upon Senior Securities 			19

Item 4.     Submission of Matter to be a Vote of Securities
             Holders                				19

Item 5.     Other Information on Form 8-K    			19

Item 6.     Exhibits and Reports on 8K				19-20

                Signatures
























                          PART 1. FINANCIAL INFORMATION

ITEM 1. Financial Statement

     The accompanying un-audited financial statements have been
prepared in accordance with the instructions for Form 10-QSB
pursuant to the rules and regulations of the Securities and
Exchange Commission and, therefore, do not include all
information and footnotes necessary for a complete presentation of
the financial position, results of operations, cash flows, and
stockholders equity in conformity with generally accepted
accounting principles. In the opinion of management, all
adjustments considered necessary for a fair presentation of the
results of operations and financial position have been included and
all such adjustments are of a normal recurring nature.

     The un-audited balance sheet of the Company as of June 30,
2007, and the related balance sheet of the Company as of
December 31, 2006, which is derived from the Company's audited
financial statements, the un-audited statement of operations and
cash flows for the six months ended June 30, 2007 and June 30,
2006, and the statement of stockholders equity for the period of
December 31, 2004 to June 30, 2007 are included in this
document.

     Operating results for the quarter ended June 30, 2007, are not
necessarily indicative of the results that can be expected for the
year ending December 31, 2007.









 Report of Independent Registered Public Accounting Firm


To the Board of Directors of
Cal Alta Auto Glass, Inc. and Subsidiary

We have reviewed the condensed consolidated accompanying balance
sheet of Cal  Alta Auto Glass, Inc. and subsidiary as of June 30,
2007, and the related condensed  consolidated statements of
operation, changes in stockholders' equity, and cash flows
for the six months and three months ended June 30, 2007.  These
financial statements  are the responsibility of the Company's
management.

We conducted our review in accordance with the standards of the
Public Company  Accounting Oversight Board (United States).  A review
of interim financial information  consists principally of applying
 analytical procedures to financial data and making inquiries of
persons responsible for financial and accounting matters.  It is
substantially  less in scope than an audit conducted in accordance
with the standards of the Public  Company Accounting Oversight Board,
the objective of which is the expression of an  opinion regarding the
financial statements taken as a whole.  Accordingly, we do not
express such an opinion.

Based on our review, we are not aware of any material modifications
that should be  made to the consolidated financial statements referred
to above for them to be in  conformity with generally accepted accounting
 principles.


/s/ Chang G. Park
____________________________
Chang G. Park, CPA

August 13, 2007
Chula Vista, California







































CAL ALTA AUTO GLASS INC.
Consolidated Balance Sheets




					(Unaudited)	As of
					   As of      December31
				          June 30        2006
                                            2007

	ASSETS

Current Assets
Cash				$	14,519	  $	-
Accounts receivable		       103,718 		32,831
Inventory				 1,416		 1,286
Preapid expenses			 4,107		 3,730

Total Current Assets			123,760		37,847

Net Property & Equipement		9,259		9,796

Other Assets
Loan receivable (a related party)	162,012		100,450
deposit					    835		    759

Total Other Assets			162,847		101,209

Total Assets				295,866		148,852


	LIABILITIES & STOCKHOLERS' EQUITY

Current Liabilities
Accounts Payable			197,550		51,339
Bank overdraft				   -		32,799
Loan payable (a related party)		   -             1,950
GST payable				 13,622		11,066

Total Current Liabilities		211,172		97,154

Stockholders' equity
Common stock, ($0.001 par value,
50,000,000 shares authorized;
16,025,000 shares issued and
outstanding as of June 30
2007 and 10,400,000 shares issued
and outstanding as of December 31,
2006				 	 16,220		10,595
Paid in Capital				876,480	       (10,395)
Treasury stock				 (1,950)        (1,950)
Retained earnings	    	       (810,900)	52,027
Foreign currency translation
adjustment				  4,844		 1,421

Total Stockholders' Equity		 84,694	        51,698

TOTAL LIABILITES &
	STOCKHOLDERS' EQUITY		295,866		18,852













 CAL ALTA AUTO GLASS, INC
Consolidated Statement of Operations
(Unaudited)


		Six Months	Six months	Three months	Three months
		ended		ended		ended		ended
		June 30		June 30		June 30		June 30
		2007		2006		2007		2006




Revenues

Income		690,966		496,478		500,021		340,303


Total Revenues  690,966 	496,478         500,021 	340,303



Costs of Sales

Glass &
moldings	357,952 	 248,928 	253,090 	162,995



Sub. contractors      -     	 15,653 	     -   	  8,623



Total Costs of
Sales		357,952 	 264,581 	253,090 	171,618


Gross Profit	333,014 	 231,897 	246,931 	168,685




Operating Expenses

Depreciation &
amortization	  1,409 	   1,243 	    503 	     630

Advertising	 96,412 	  86,153 	   63,432 	   50,470

Salaries & wages 451,880 	  72,126 	  421,699 	   46,169

Consulting	 535,927 	   6,245          534,213 	    6,300

Administrative
expenses	 112,098 	  75,437 	   62,491 	    37,617



Total Operating
Expenses        1,197,725 	 241,204 	 1,082,338 	   141,186


Operating
Income /
(Loss)	         (864,711)	  (9,307)	  (835,407)	    27,499


Other Income (Expenses)

Interest expense   (1,470)	  (1,456)	      (691)	      (670)


Other income	       -   	   16,552 	         -   	     16,552

Interest income	     3,255 	     -   	      3,255 	       -


Total Other
Income (Expenses)    1,785    	   15,096 	       2,564 	      15,882

NET INCOME (LOSS)  (862,926)	    5,789 	    (832,843)	      43,381


 BASIC EARNING
(LOSS) PER SHARE      (0.07)	    0.00 	       (0.08)	        0.00


WEIGHTED AVERAGE
NUMBER OF
COMMON SHARES
OUTSTANDING	   11,620,994 	 10,595,000 	    10,201,682     10,595,000








CAL ALTA AUTO GLASS INC.
Statement of Changes in Stockholders' Equity
For the Period from December 31, 2004 to June 30, 2007
(Unaudited)


			Common 		Common		Additional
		        Shares 		Stock		Paid
							in Capital


Balance December
31, 2004 		10,595,000	10,595		(10,395)

Foreign current
translation
adjustment		-		-		-

Net loss for the
year ended december
31, 2005		-		-		-

Balance December
31, 2005		10,595,000	10,595		(10,395)

September 2006 treasury
Stock repurchased under
the cost method
195,000 shares @ $.01	(195,000)	-		-

Foreign currency
translation adjustment	-		-		-

Net income for the
year ended Decemeber
31, 2006		-		-		-

Balance december
31, 2006		10,400,000	10,595		(10,395)

Stock issued for
services rendered on
May 17, 2007 @ $0.28
per share		2,375,000	2,375		662,625

Stock issued for
services rendered
on June 1, 2007
@ $0.07 per shares	3,250,000	3,250		224,250

Net loss for the
three months edende
June 30, 2007		-		-		-

Balance June 30, 2007	16,025,000	16,220		876,480




 			Treasury	Retained	Foreign
			Stock		Earnings	Currency
					(Deficit)	Translation


Balance December
31, 2004 		-		92,455		2,464

Foreign current
translation
adjustment		-		-		413

Net loss for the
year ended december
31, 2005		-		(69,605)	-

Balance December
31, 2005		-		22,850		2,877

September 2006 treasury
Stock repurchased under
the cost method
195,000 shares @ $.01	(1,950)		-		-

Foreign currency
translation adjustment	-		-		(1,456)

Net income for the
year ended Decemeber
31, 2006		-		29,176		-

Balance december
31, 2006		(1,950)		52,026		1,421

Stock issued for
services rendered on
May 17, 2007 @ $0.28
per share		-		-		-

Stock issued for
services rendered
on June 1, 2007
@ $0.07 per shares	-		-		-

Net loss for the
three months edende
June 30, 2007		-		(862,926)	3,423

Balance June 30, 2007	(1,950)		(810,900)	4,844






			Total






Balance December
31, 2004 		94,467
Foreign current
translation
adjustment		413

Net loss for the
year ended december
31, 2005		(69,605)

Balance December
31, 2005		25,275

September 2006 treasury
Stock repurchased under
the cost method
195,000 shares @ $.01	(1,950)

Foreign currency
translation adjustment	(1,456)

Net income for the
year ended Decemeber
31, 2006		29,176

Balance december
31, 2006		51,697

Stock issued for
services rendered on
May 17, 2007 @ $0.28
per share		665,000

Stock issued for
services rendered
on June 1, 2007
@ $0.07 per shares	227,500

Net loss for the
three months edende
June 30, 2007		(862,926)

Balance June 30, 2007	84,964






CAL ALTA AUTO GLASS INC.
Consolidated Statement of Cash Flows
(Unaudited)












					Six Months	Six MOnths
					Ended		Ended
					June 30		June 30
					2007		2006


CASH FLOWS FROM OPERATING ACTIVITIES


Net income (loss)			(862,926)	12,089


Adjustments to reconcile
net loss to net cash
used in operating activities:

Depreciation & amortization expense	  1,409 	  1,243

Common stock issued for services	892,500

Change in assets and liabilities

(Increase) decrease in accounts
receivable				(71,231)	(13,063)

(Increase) decrease in notes
receivable				 -   		(251)

(Increase) decrease in inventory	(130)		 (48)

(Increase) decrease in prepaid expenses	(377)		(5,024)

(Increase) decrease in deposits		 (76)		   (28)

(Increase) decrease in provision
for earned discounts			 -   		19,194

(Increase) decrease in income
tax benefit				 -   		 4,667

Increase (decrease) in accounts
payable					146,211 	 23,398

Increase (decrease) in taxes payable	  2,556 	  5,448

Net cash provided (used) by
operating activities			107,936 	  47,625


CASH FLOWS FROM INVESTING ACTIVITIES

(Increase) decrease in related party	 (61,562)	 (30,447)

Net cash provided (used) by
investing activities			 (61,562)	 (30,447)

CASH FLOWS FROM FINANCING ACTIVITIES

Increase (decrease) in bank overdraft	  (32,799)	  (6,514)

Change in loan payable			   (1,950)	      -

Change in treasury stock		   (1,950)	      -

Net cash provided (used) by
financing activities			   (36,699)	  (6,514)

Effect of exchange rate changes on cash	     4,844 	  (4,364)

Net increase (decrease) in cash		    14,519 	   6,300

Cash at beginning of period		      -   	    -

Cash at end of period		              -   	    6,300

Supplemental  cash flows disclosures:

Cash paid during period for interest	    1,470 	    1,456

Cash paid during period for income taxes       -   	     -

Non-cash investing and
financing activities:

Stock issued for services to a
related party				   227,500	     -


Stock issued for services to
employees adnd consultants                 665,500	     -









NOTE 1 -   CONDENSED FINANCIAL STATEMENTS

The accompanying June 30, 2007 consolidated financial
statements have been prepared by the Company without
audit.  In the opinion of management, all adjustments (which
include only normal recurring adjustments) necessary to
present fairly the financial position, results of operations and
cash flows at June 30, 2007 and 2006 and for all periods
presented have been made. Certain information and Footnote
disclosures normally included in financial statements
prepared in accordance with accounting principles generally
accepted in the United States of America have been
condensed or omitted.  It is suggested that these condensed
financial statements be read in conjunction with the financial
statements and notes thereto included in the Companys
December 31, 2006 audited financial statements.  The results
of operations for periods ended June 30, 2007 and 2006 are
not necessarily indicative of the operating results for the full
years.

NOTE 2.  OPERATIONS AND DESCRIPTION OF
BUSINESS

Organization

Cal Alta Auto Glass, Inc., (the Company) formerly
International Sports Marketing Group, Inc., was incorporated
October 14, 1999.  Cal Alta Auto Glass, Ltd., of Canada was
incorporated under the laws of Alberta, Canada B.C., to
operate businesses in the auto glass industry.

In late 1997, Cal Alta Auto Glass, Ltd. divested of all of its
auto glass operating assets to Pro Glass Industries, Inc. (Pro
Glass), a Calgary, Alberta company with common
ownership.  Pro Glass traded as a public entity starting in the
fourth quarter of 2001. However, due to market conditions at
the time, Pro Glass was not able to implement its full
business model, which called for an auto glass distribution
arm and an auto glass warranty operation. Therefore,
management decided it would be in the best interest of the
shareholders to make the auto glass operation of Pro Glass
private again; while merging the parent company with
another entity that could provide value to its shareholders.

However, on September 10, 2002, Pro Glass entered into an
Agreement and Plan of Reorganization by and between the
Company and MicroSignal Corporation, a Pennsylvania
corporation, whereby Pro Glass, acquired all issued and
outstanding shares of MicroSignal in exchange for the
issuance of 17,051,344 shares of Pro Glass.  As part of the
merger Pro Glass, agreed, as part of the Reorganization
Agreement, to sell back to its President, Frank Aiello, the
Companys current auto glass operations. The Agreement of
Purchase and Sale of Assets provides for Mr. Aiello to
purchase the auto glass business in exchange for the return of
a maximum of 150,000 shares of MicroSignals common
stock, which was owned by Mr. Aiello. Pro Glass entered
into this Agreement to sell the auto glass operation to Mr.
Aiello, because management of the newly organized entity
will be devoting all its time and energy into developing the
Micro Signal business. The newly reorganized entity will no
longer have the personnel or expertise required to operate the
auto glass business. Mr. Aiello, upon completion of the
repurchase of the auto glass assets immediately transferred
the assets and liabilities of the auto glass operations directly
into Cal Alta Auto Glass, Ltd., a family owned Calgary,
Alberta Corporation where they have been operating since.


NOTE 2.  OPERATIONS AND DESCRIPTION OF
BUSINESS (CONTINUED)

The assets acquired in the transaction were cash of $8,101,
accounts receivable of $86,604, inventory of $9,598,
provision for future rebates $10,997 deposits & prepaid
expenses of  $6,084, investments in other companies of
$6,000 and automotive & shop equipment $34,961.

The liabilities acquired in the transaction were accounts
payable $219,080 and long-term debt $15,160. Liabilities
exceed assets by $71,895, which would account for the
purchase price paid by Cal Alta Auto Glass, Ltd., using the
historical costs of the items acquired.

On November 25, 2003 the Company entered into a reverse
merger pursuant to Rule 368 (a)(1)(B) of the Internal
Revenue Code of 1986 as amended.  Whereas, International
Sports Marketing Group, Inc. acquired 100% of the common
stock of Cal Alta Auto Glass, Ltd., a Canadian corporation,
for 8,500,000 shares of common stock.  International Sports
Marketing Group, Inc. changed its name to Cal Alta Auto
Glass, Inc.  Cal Alta Auto Glass, Ltd. (Canadian Co.), is the
predecessor due to a reverse merger.  The Company is a
holding company.

Due to the reverse merger, Cal Alta Auto Glass, Ltd., became
the subsidiary holding company of the Company.  The
underlying reason for the merger was the belief that company
gain "public" status in the US, in order to obtain the ability to
conduct secondary financing to implement the full business
plan of the Company.

Cal Alta Auto Glass, Ltd. sells and installs auto glass
products through two Calgary based outlets.  Cal Alta Auto
Glass, Ltd. replaces and repairs windshields of all domestic
and foreign vehicles and to a lesser degree, other types of
auto glass. Additionally, flat glass for non-auto   related
applications   such as furniture, mirrors, greenhouses, etc., is
also sold.

The operating subsidiary will comply with Canadian and
Alberta regulations.  The Company of Nevada will be the
consolidated parent holding company of the Canadian
subsidiary and will comply with US regulations. If the
Company begins operations of glass shops in the US; the
glass shops will operate in accordance with the appropriate
US laws as a subsidiary of the Company.  Cal Alta Auto
Glass, Ltd., operates from two Calgary, Alberta locations.
Approximately 40% of annual sales are paid by customers'
auto insurance policies with the balance being non-insurance
related transactions.

NOTE 3. STOCK ISSUANCES

On May 17, 2007, the Company issued 2,375,000 shares of
common stock at $.28 per share for total consideration of
$665,000. The shares were issued for the following services.
The Company issued 1,372,000 shares for bonuses to key
employees for a total of $343,000. The Company also issued
70,000 shares for legal fees for total consideration of $21,000
and further issued 1,075,000 shares for consulting services
for total consideration of $301,000. The shares were issued
under the 2007 Employee and Consultants Compensation
Fund and Plan. The Company filed an S-8 registration
statement and issued the securities to employees and
consultants in accordance with rule 405 of Regulation C of
the 1933 Securities Act.

NOTE 3. STOCK ISSUANCES  (CONTINUED)

       On June 1, 2007, the Company issued 3,250,000 shares
of common stock at $.07, or total consideration of $227,550
to FAA Enterprises for services rendered. FAA Enterprises is
owned 100% by Frank Aiello our Company President. The
shares were issued under section 4(2) of the 1933 Securities
Act and bear a restrictive legend.











ITEM 2. Managements Discussion and Analysis of Financial
Condition and Results of Operations

Liquidity and Capital Resources

     As of June 30, 2007, the Company has $123,760 in total
current assets, compared to total current assets of $37,847 as of
December 31, 2006. The major factor in the increase of current
assets was a $70,887 increase in accounts receivable. The increase
to accounts receivable was driven by a sharp increase in sales
when comparing 2007 to 2006. Contributing to the increase in
assets was a favorable move in the currency conversion rate of the
operating subsidiary (Canadian) to the reporting currency of the
parent company (U.S.). The conversion rate of US to Canadian
dollars in that period has gone from approximately 1.16 as of
December 31, 2006 to 1.06 as of June 30, 2007. Currently the
current assets are comprised of $14,519 in cash, $103,718 in
accounts receivable,      $1,416 in inventory, and $4,107 in prepaid
expenses.

     As of June 30, 2007, the Company has $211,172 in total
current liabilities compared to $97,154 as of December 31, 2006.
Accounts payable increased $146,211, due to increased business,
the bank overdraft decreased by $32,799 and GST payable
increased approximately $2,500. The conversion rate is also
slightly unfavorable to the Company when comparing liabilities as
of December 31, 2006, to now. The conversion rate of US to
Canadian dollars in that period has gone from approximately 1.16
to 1.06. Without the effect of the change in currency conversion
on a comparative basis, liabilities would have been approximately
$20,000 lower as of June 20, 2007.

   The Company does from time to time experience significant
bank overdraft situations. The overdraft situation mostly stem
from seasonality.  Due to this seasonality, cash flows can fluctuate
greatly. Therefore, the Company has arranged trough its banking
institution overdraft protection of up to $65,000 (Canadian
dollars). There have not been any major consequences of this
overdraft position because the Company has never used the
maximum amount. In the case the Company did max out the
overdraft, the Company would be forced to extend its terms to
suppliers and vendors. However, this is not anticipated to occur.
The Company does pay prime plus two percent while in this
overdraft situation  (ie. if prime was 5% the Company would pay
the bank 7% see Exhibit 99.1 CIBC bank overdraft agreement for
full details). If the Company were to become insolvent Mr. Aiello,
would be responsible for the repayment of the overdraft. As of
June 30, 2007, the bank overdraft position was $0 (US Dollars).

    There are seasonal impacts on the Company's operation;
however, the timing of the impact is hard to pin down but it has to
due with the amount of snowfall the Calgary area receives. The
more snowfall received in the area, the more rock and gravel that
is applied to the roadways. This induces more damage to the
windshields of vehicles due to the increased amount of gravel on
the road. Customers typically wait until after the snow season to
repair their windshield damage. The customers normally dont
have the windshield repaired during snow season due to the rock
and gravel that is applied to the roads due to the increased risk of
damaging the windshield again. This affects accounts receivable
due to many people having their auto glass repair being paid by
their insurance company, while the customer is responsible for the
deductible. The company after providing the services must wait
for processing and payment by the insurance companies.


Results of Operations

      It should be noted that when comparing results of operations
the difference between the annual currency exchange rates
between the US and Canadian dollar. The increase of the Canadian
dollar relative to the US Dollar has caused the expenses such as
advertising and administrative costs to appear to have increased on
a comparable basis in US dollars, when in fact in Canadian dollars
the amount is very similar.

     The Company had revenues of $500,021 for the three months
ended June 30, 2007, compared with $340,303 for the same period
last year. Management believes the increase in revenues when
comparing the second quarter of 2007, to the same period the year
before is due to multiple factors. In management's opinion the
spring months tend to be when people start replacing auto glass
that was damaged in the winter from road gravel which was
applied to the icy roads. The Company has also raised rates on
some of its installations. Management further feels that the general
business climate in the Calgary area is good which is also driving
sales. It should be noted that cost of goods sold as a percentage of
sales when comparing the three months ended June 30, 2007, was
51%, compared to 50% for the same period the year before.
Management attributes the decrease in cost of goods sold due to
better pricing on higher volume and not using subcontractors to
install.

     For the three months ending June 30, 2007, the Company had a
net loss of
$832,843, compared to net income of $43,381 for the same period
of 2006. Contributing to the loss was an increase in advertising
expenses of approximately $13,000 for the second quarter of 2007
compared to the same period of 2006. General and administrative
costs were higher by $24,874, when comparing the second quarter
of 2007 to the same period of 2006. Contributing to the increase in
general and administrative was an approximate $4,000 increase in
accounting fees and an approximate $21,000 increase in legal fees.
The increase in legal fees was due to filings the Company made
with the SEC and was paid for by the issuance of common stock.
The accounting and legal fees are expected to stay higher than in
the past as the Company is now a publicly traded entity. Salaries
and wages increased sharply due to bonuses given to key
employees. The bonuses totaled $343,000 and were paid by the
issuance of common stock. Consulting fees increased
approximately $528,000. This increase is due to fees paid to
consultants of the company for SEC consulting and acquisition
due diligence. The $528,500 was paid to consultants by the issuance of
common stock. Other than these increases
operating expenses were very comparable with the same period of
the year before.

     The Company had revenues of $690,966 for the six months
ended June 30, 2007, compared with $496,478 for the same period
last year. Management believes the increase in revenues when
comparing the first six months of 2007, to the same period the
year before is due to multiple factors. In managements opinion
the spring months tend to be when people start replacing auto
glass that was damaged in the winter from road gravel which was
applied to the icy roads. The Company also raised rates on some
of its installations. Management further feels that the general
business climate in the Calgary area is good which is also driving
sales. It should be noted that cost of goods sold as a percentage of
sales when comparing the six months ended June 30, 2007, was
52%, compared to 54% for the same period the year before.
Management attributes the decrease in cost of goods sold due to
better pricing on higher volume and not using subcontractors to
install.

     For the six months ending June 30, 2007, the Company had a
net loss of
$862,926, compared to net income of $5,789 for the same period
of 2006. Contributing to the loss was an increase in advertising
expenses of approximately $10,000 for the second quarter of 2007
compared to the same period of 2006. General and administrative
costs were higher by $36,661, when comparing the second quarter
of 2007 to the same period of 2006. Contributing to the increase in
general and administrative was an approximate $11,000 increase
in accounting fees and an approximate $21,000 increase in legal
fees. The increase in legal fees was due to filings the Company
made with the SEC and was paid for by the issuance of common
stock. The accounting and legal fees are expected to stay higher
than in the past as the Company is now a publicly traded entity.
Salaries and wages increased sharply due to bonuses given to key
employees. The bonuses totaled $343,000 and were paid in
common stock. Besides the increase due to the bonuses, salary
expense was almost double the first quarter of the year due to the
heavy increase sales, when comparing the second quarter of 2007
to the first quarter of 2007. Consulting fees increased
approximately $528,500. This increase is due to $528,500 in fees
paid to consultants of the company for SEC consulting and
acquisition due diligence. The $528,500 was paid by the issuance
of common stock. Other than these increases
operating expenses were very comparable with the same period of
the year before.

Sale of Common Capital Stock

         None.

Risk Factors and Cautionary Statements

     Forward-looking statements in this report are made pursuant to
the safe harbor provisions of the Private Securities Litigation
Reform Act of 1995. The Company wished to advise readers that
actual results may differ substantially from such forward-looking
statements. Forward-looking statements involve the risk and
uncertainties that could cause actual results to differ materially
from those expressed on or implied by the statements, including,
but not limited to the following: the ability of the Company to
successfully meet its cash and working capital needs, the ability of
the Company to successfully market its product, and other risks
detailed in the Companys periodic report filings with the
Securities and Exchange Commission.

 Critical Accounting Policies and Estimates

      Managements discussion and analysis of financial
condition and results of operations are based upon our
consolidated financial statements, which have been prepared in
accordance with accounting principles generally accepted in the
United States. The preparation of these financial statements
requires us to make estimates and judgments that affect the
reported amounts of assets, liabilities, revenues and expenses, and
related disclosure of contingent assets and liabilities. On an
ongoing basis, we evaluate our estimates, including those related
to bad debts, inventories, income taxes, and contingencies. We
base our estimates on historical experience and on various other
assumptions that are believed to be reasonable under the
circumstances, the results of which form the basis for making
judgments about the carrying values of assets and liabilities that
are not readily apparent from other sources. Actual results may
differ from these estimates under different assumptions or
conditions.

     The significant accounting policies and estimates, which we
believe to be the most critical to aid in fully understanding and
evaluating reported financial results, are stated in Managements
Discussion and Analysis of Financial Condition and Results of
Operations reported in our Annual Report on Form 10-KSB for
our fiscal year ended December 31, 2006.

Off-Balance-Sheet Arrangements
        As of June 30, 2007, we did not have any off-balance-sheet
arrangements, as defined in Item 303(c) of Regulation S-B.

Item 3. Controls and Procedures
     We have instituted disclosure controls and procedures designed
to ensure the timely recording, processing, summarization and
reporting to our management, including our Chief Executive
Officer / Principal Financial Officer, of information required to be
disclosed in our reports under the Securities Exchange Act of
1934, as amended (the Exchange Act). Within the 90 days prior
to the filing date of this Quarterly Report on Form 10-QSB, we
have performed an evaluation of the effectiveness of the design
and operation of these controls under the supervision and with the
participation of our management, including our Chief Executive
Officer / Principal Financial Officer. Based upon that evaluation,
the Chief Executive Officer / Principal Financial Officer has
concluded that the disclosure controls and procedures effectively
alert management to material information related to the Company
in a manner which allows timely decisions regarding required
disclosures of such information. In the design and evaluation of
our disclosure controls and procedures, management has
recognized that risks of misstatements due to error, failures in
compliance, or changes in conditions are inherent in any cost-
effective control system. Thus, management can provide only
reasonable assurance that its controls and procedures will achieve
their stated goals under all potential future conditions. There have
been no significant changes in our internal controls or in other
factors that could significantly affect these controls subsequent to
the date of managements evaluation.

Changes in Internal Control Over Financial Reporting

	There were no changes in our internal control over financial
reporting during the second quarter of 2007 that have materially
affected, or are reasonably likely to materially affect, our internal
control over financial reporting.

PART II OTHER INFORMATION

 ITEM 1. LEGAL PROCEEDINGS

         None.

 ITEM 2. CHANGES IN SECURITIES

         On May 17, 2007, the Company issued 2,375,000 shares of
common stock at $.28 per share for total consideration of
$665,000. The shares were issued for the following consideration.
The Company issued 1,372,000 shares for bonuses to key
employees for total consideration of $343,000. The Company also
issued 70,000 shares for legal fees for total consideration of
$21,000 and further issued 1,075,000 shares for consulting
services for total consideration of $301,000. The consulting fees
were paid to four individuals for SEC consulting and acquisition
due diligence. The shares were issued under the 2007 Employee
and Consultants Compensation Fund and Plan. The Company filed
an S-8 registration statement and issued the securities to
employees and consultants in accordance with rule 405 of
Regulation C of the 1933 Securities Act.

       On June 1, 2007, the Company issued 3,250,000 shares of
common stock at $.07, or total consideration of $227,550 to FAA
Enterprises for services rendered. FAA Enterprises is owned 100%
by Frank Aiello our Company President. The shares were issued
under section 4(2) of the 1933 Securities Act and bear a restrictive
legend.

     As of August 8, 2007, the Company has 20,300,000 shares of
common stock issued and outstanding.

 ITEM 3. DEFAULTS UPON SENIOR SECURITES

         None.



ITEM 4. SUBMISSION OF MATTERS TO BE A VOTE OF
SECURITY HOLDERS

         None.

ITEM 5. OTHER INFORMATION

         None.

ITEM 6. EXHIBITS AND REPORTS ON 8-K

          23.1 Consent Letter
          31.1 302 Certification of the President
          32.1 906 Certification of Frank Aiello
          99.1 Bank Overdraft Agreement filed by reference on June
               29, 2006
          8-K filed by reference on April 23, 2007



                                   SIGNATURES

     In accordance with the requirements of the Securities Exchange
Act of 1934,
the registrant caused this report to be signed on its behalf by the
undersigned,
thereunto duly authorized.








      CAL ALTA AUTO GLASS, INC.

    Date: August 8, 2007                   By: /s/ Frank Aiello
                                                 -------------

                                           Frank Aiello

                                       President/CEO/Principal
                                       Accounting Officer/ Dir.