UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 10-Q/A

Quarterly Report Pursuant to Section 13 or 15(d) of
the
Securities Exchange Act of 1934
For the quarterly period ended March 31, 2008
Commission File Number: 000-51227

Cal Alta Auto Glass, Inc.
 (Exact name of Registrant as specified in its
charter)



Nevada                        88-0448809
(State of incorporation)    (I.R.S. Employer
                        Identification Number)

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

(403) 291-7020
(Registrant's telephone number)

Indicate by check mark 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), and (2) has been subject to
such filing requirements for the past 90 days.
? Yes     ? No
Indicate by check mark whether the Registrant is a
large accelerated filer, an accelerated filer, a
non-accelerated filer, or smaller reporting
company. See definition of "large accelerated
filer," "accelerated filer" and "smaller reporting
company" in Rule 12b-2 of the Exchange Act. (Check
one):







? Large accelerated filer

? Accelerated filer

? Non-accelerated filer

? Smaller reporting company
Indicate by check mark whether the Registrant is a
shell company (as defined in Rule 12b-2 of the
Exchange Act).
? Yes     ? No
As of May 19, 2008, there were 18,800,000 shares of
common stock outstanding.














TABLE OF CONTENTS


PART 1. FINANCIAL INFORMATION

                            Heading                Page

Item 1.     Consolidated Financial Statements        1-2

            Consolidated Balance Sheets
            December 31, 2007
            And March 31, 2008    	             3-4

            Consolidated Statements of
            Operations for the three months
            ended March 31, 2008 and 2007
		                     	     	    5

            Consolidated Statements of
            Stockholders Equity    		    7

            Consolidated Statements of Cash
            Flows for the three months
            ended March 31, 2008 and 2007           8

            Notes to Consolidated Financial
            Statements		                    9

Item 2.     Managements Discussion and Analysis and
            Result of Operations                    10-11

Item 3.     Quantitative and Qualitative
	    Disclosures About Market Risk

Item 4.     Controls and Procedures                 11

                           PART II. OTHER
                             INFORMATION

Item 1.     Legal Proceedings                       11

Item 2.    Changes in Securities
           Defaults Upon Senior Securities          11

Item 4.    Submission of Matter to be a Vote of
           Securities Holders     	            12

Item 5.     Other Information on Form 8-K           12

Item 6.     Exhibits and Reports on 8K		    12

                Signatures                          S-1
ii

Cautionary Statement Regarding Forward-Looking
Statements

You should carefully review the information
contained in this Quarterly Report and in other
reports or documents that we file from time to time
with the Securities and Exchange Commission (the
"SEC").

In this Quarterly Report, we state our beliefs of
future events and of our future financial
performance. In some cases, you can identify those
so-called "forward-looking statements" by words
such as "may," "will," "should," "expects,"
"plans," "anticipates," "believes," "estimates,"
"predicts," "potential," or "continue" or the
negative of those words and other comparable words.
These forward-looking statements are subject to
risks and uncertainties that could cause actual
results to differ materially from historical
results or those we anticipate. Factors that could
cause actual results to differ from those contained
in the forward-looking statements include, but are
not limited to: competition; changes in laws and
regulations; our ability to generate sufficient
cash flow to meet our financial obligations; and
the other risks and uncertainties discussed in this
Quarterly Report and in our Annual Report on Form
10-KSB/A for the year ended December 31, 2007 and
other reports or documents that we file from time
to time with the SEC. Statements included in this
Quarterly Report are based upon information known
to us as of the date that this Quarterly Report is
filed with the SEC, and we assume no obligation to
update or alter our forward-looking statements made
in this Quarterly Report, whether as a result of
new information, future events or otherwise, except
as otherwise required by applicable federal
securities laws.








Part I

ITEM 1. Financial Statements



Chang G. Park, CPA, Ph. D.
 2667 CAMINO DEL RIO SOUTH PLAZA B SAN DIEGO
 CALIFORNIA 92108-3707
 TELEPHONE (858)722-5953  FAX (858) 760-0341
 FAX (858) 764-5480
 E-MAIL changgpark@gmail.com



 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
balancesheet of Cal Alta Auto Glass, Inc. and subsidiary
(the "Company") as of March 31, 2008, and the related
condensed consolidated statements of operation, changes
in stockholders' equity, and cash flows for the three
months ended March 31, 2008 and 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 condensed
consolidated financial statements referred to above for
them to be in conformity with accounting principles generally
accepted in the United Stated of America.

The condensed consolidated financial statements have been prepared
assuming that the Company will continue as a going concern.
As discussed in Note 3 to the condensed consolidated financial
statements, the Company's losses from operations raise substantial
doubt about its ability to continue as a going concern.  The
condensed consolidated financial statements do not include any
adjustments that might result from the outcome of this uncertainty.





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

May 15, 2008, except as to note 4 which is as of October 8, 2008
San Diego, California





CAL ALTA AUTO GLASS INC.
Consolidated Balance Sheets



			        As of		As of
			      March 31,		December 31,
		         	2008		2007
			     (Unaudited)
ASSETS

Current Assets
Cash  			 $ 	 11,145 		 73,110
Accounts receivable(net)	 74,291 		 6,273
Inventory		 	  1,468 		 1,529


Total Current Assets	   	 86,903 		 80,912

Net Property & Equipment 	 9,783 			 11,213

Other Assets
Loan receivable
 (a related party)		 396,113 		 346,918
Deposit		 		   4,256 		   4,435


Total Other Assets		 400,369 		 351,353

TOTAL ASSETS	 	$ 	 497,055 		 443,479



LIABILITIES & STOCKHOLDERS' EQUITY

Current Liabilities
Accounts payable	 $ 	 99,223 		 68,226
Accounts payable
 (a related party)		 245,061 		 216,090
Accrued expense
 (a related party)		 127,401 		 129,056
Income taxes payable		   6,163 		   6,422
GST payable		           7,398 		   5,744


Total Current Liabilities	485,246 		 425,538

Stockholders' Equity
Common stock, ($0.001 par
value, 25,000,000 shares
authorized 18,800,000
shares issued and outstanding
as of March 31, 2008 and
December 31, 2007) 		 18,800 		 18,800
Paid-in capital		      1,566,300               1,566,300
Retained earnings	     (1,590,118)	     (1,584,692)
Foreign currency
translation adjustment 		 16,828 		 17,533


Total Stockholders' Equity	 11,810 		 17,941

TOTAL LIABILITIES
& STOCKHOLDERS' EQUITY 	 $ 	 497,055 		 443,479

See notes to the condensed Consolidated Financial Statements



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



			Three 			Three
			Months Ended		Months Ended
			March 31, 		March 31,
			2008			2007
			(Restated)
Revenues

Income		 $ 	 329,336 	 $ 	 190,945


Total Revenues	   	 329,336 	   	 190,945


Costs of Sales
Glass & moldings	 163,840 		 104,862


Total Costs of Sales	 163,840 		 104,862


Gross Profit		 165,496 		 86,083

Operating Expenses
Depreciation & amortization  996 		 906
Advertising		 44,854 		 32,980
Salaries & wages 	 50,283 		 30,181
Administrative expenses	 79,365 		 51,320


Total Operating Expenses 175,498 		 115,387

Operating Income / (Loss) (10,002)		 (29,304)

Other Income (Expenses)
Interest expense	   (314)		  (779)
Interest income
 (related party)           4,890 		    -


Total Other Income
(Expenses)		   4,576 		 (779)


NET INCOME (LOSS)   $ 	 (5,426)	 $ 	 (30,083)



BASIC EARNING
(LOSS) PER SHARE   $ 	 (0.00)	 	$ 	 (0.00)



WEIGHTED AVERAGE NUMBER OF
COMMON SHARES
OUTSTANDING	      18,800,000		 10,595,000



See Notes to the Consolidated Financial Statements



CAL ALTA AUTO GLASS, INC.
Statement of Changes in Stockholders' Equity
For the Period from december 31, 2005 to march 31, 2008




			Common		Common	  	Additional
			Shares		Stock		Paid in
					Amount		in Capital

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
December 31, 2006

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

Treasury Stock				(195)		(1,755)

Stock issed for
services rendered
on May 10, 2007
@ $0.28 per share	1,150,000	1,150		320,850

Stock issued for
bobuses on
on May,  10, 2007
@ $0.28 per share	1,225,000	1,225		341,775

Stock issed for
services on
June 1, 2007
@ $0.07 per share	3,250,000	3,250		224,250

Stock issed
services on
July 3, 2007
@ $0.27 per share	30,000		30		8,070

Stock issued
for bonuses
on July 10, 2007
@ $0.25 per share	1,385,000	1,385		344,865

Stock issued
for consulting
services on
July 10, 2007
@ $0.25 per share	1,360,000	1,360		388,640

Net income for the
year ended December
31, 2007

Foreign currency
translation
adjustment

Balance,
December 31, 2007	18,800,000	18,800		1,566,300

Net loss of the
three months
ended March
31, 2008

Foreign currency
translation adjustment

Balance,
March 31, 2008		18,800		$18,800		$1,566,300
(unaudited)









			Treasury	Retained	Foreign
			Stock		Earnings	Currency
					(deficit)	Translation


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
December 31, 2006			29,176

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

Treasury Stock				(195)		(1,755)

Stock issed for
services rendered
on May 10, 2007
@ $0.28 per share

Stock issued for
bobuses on
on May,  10, 2007
@ $0.28 per share

Stock issed for
services on
June 1, 2007
@ $0.07 per share

Stock issed
services on
July 3, 2007
@ $0.27 per share

Stock issued
for bonuses
on July 10, 2007
@ $0.25 per share

Stock issued
for consulting
services on
July 10, 2007
@ $0.25 per share

Net income for the
year ended December
31, 2007				(1,616,794)

Foreign currency
translation
adjustment				(19,924)

Balance,
December 31, 2007	0		(1,584,692)	17,533

Net loss of the
three months
ended March
31, 2008				(5,426)

Foreign currency
translation adjustment					(705)

Balance,
March 31, 2008		18,800		$18,800		$1,566,300
(unaudited)














				Total






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
December 31, 2006

Balance,
December 31, 2006		51,697

Treasury Stock

Stock issed for
services rendered
on May 10, 2007
@ $0.28 per share		322,000

Stock issued for
bobuses on
on May,  10, 2007
@ $0.28 per share		343,000

Stock issed for
services on
June 1, 2007
@ $0.07 per share		227,500

Stock issed
services on
July 3, 2007
@ $0.27 per share		8,100

Stock issued
for bonuses
on July 10, 2007
@ $0.25 per share		346,250

Stock issued
for consulting
services on
July 10, 2007
@ $0.25 per share		340,000

Net income for the
year ended December		(1,616,794)
31, 2007

Foreign currency
translation
adjustment			(3,812)

Balance,
December 31, 2007		17,941

Net loss of the
three months
ended March
31, 2008			(5,426)

Foreign currency
translation adjustment		(705)

Balance,
March 31, 2008			$11,810
(unaudited)










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


			Revised
			Three 				Three
			Months Ended			months Ended
			March 31, 			March 31,
			2008				2007


CASH FLOWS FROM OPERATING ACTIVITIES

Net income (loss)	 $ 	 (5,426)	$ 	 (30,083)
Adjustments to reconcile
 net loss to net cash
used in operating activities:
Depreciation &
amortization expense		 996 			 906
Reversal of Allowance
 for Doubtful Accounts		 (18,809)
Change in assets and
liabilities
(Increase) decrease in
 accounts receivable		 (49,209)			 (4,461)
(Increase) decrease in
 inventory			 61 				 (12)
(Increase) decrease in
 prepaid expenses		 -   				 (34)
(Increase) decrease in
deposits		 	179 				 (7)
(Increase) decrease in
provision for earned discounts	 -   				 -
Increase (decrease) in
 accounts payable        	 30,997 			 54,166
Increase (decrease) in
 accounts payable
 related party		 	28,971 				 -
Increase (decrease) in
 accrued expense
related party		 	(1,655)
Increase (decrease) in
taxes payable			 1,654 				 (5,847)
Increase (decrease) in
 income taxes payable		 (259)				 -


Net cash provided (used)
by operating activities		 (12,499)			 14,628

CASH FLOWS FROM INVESTING ACTIVITIES

Change in loan receivable
related party			 (49,195)			 (24,248)


Net cash provided (used) by
investing activities		 (49,195)			 (24,248)

CASH FLOWS FROM FINANCING ACTIVITIES

Increase (decrease) in
 bank overdraft			 -   				 10,015


Net cash provided (used)
by financing activities		 -   				 10,015

Effect of exchange rate
changes on cash			 (271)				 (396)


Net increase (decrease)
in cash				 (61,965)			 -

Cash at beginning of period	 73,110				 -


Cash at end of period	 $ 	 11,145 		 $ 	 -


Supplemental  cash flows
 disclosures:

Cash paid during period
 for interest	 	$ 	 314 			 $ 	 779
Cash paid during period
 for income taxes	$ 	 -   			 $ 	 -


See Notes to the Consolidated Financial Statements





CAL ALTA AUTO GLASS, INC.
Notes to the Consolidated Financial Statements
As of March 31, 2008


NOTE 1 -   CONDENSED FINANCIAL STATEMENTS

The accompanying March 31, 2008 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 March 31, 2008
and 2007 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 Company's December 31, 2007 audited
financial statements.  The results of operations for
periods ended March 31, 2008 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,whole owned operating subsidiary, was
incorporated under the laws of Alberta, Canada B.C.,
to operate businesses in the auto glass industry.

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 complys with Canadian and
Alberta regulations.  The Company of Nevada is the
consolidated parent holding company of the Canadian
subsidiary and complys 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


CAL ALTA AUTO GLASS, INC.
Notes to the Consolidated Financial Statements
As of March 31, 2008


are paid by customers' auto insurance policies with
the balance being non-insurance related transactions.

NOTE 3. GOING CONCERN

The accompanying consolidated financial statements
have been prepared assuming that the Company will
continue as a going concern.  The Company generated a
net loss of $1,590,118 from inception to March 31,
2008. These conditions raise substantial doubt about
the Company's ability to continue as a going concern.
The Company's continuation as a going concern is
dependent on its ability to meet its obligations, to
obtain additional financing as may be required and
ultimately to attain profitability. The consolidated
financial statements do not include any adjustments
that might result from the outcome of this
uncertainty.

Management plans to raise additional funds through
debt or equity offerings. Management has yet to decide
what type of offering the Company will use or how much
capital the Company will raise. There is no guarantee
that the Company will be able to raise any capital
through any type of offerings.


NOTE 4. RESTATEMENT

The accompanying consolidated financial statements af
of March 31, 2008,  along with the Report of the
Independent Registered Public Accounting Firm dated
May 15, 2008, have been restated as of October 8,
2008. The following is a summary of the significant
effects of the restatemtn on the Notes to the
Consolidated Financial Statements:

The restatement of the Consolidated Income Statement
includes the reclassification of a reversal of an
allowance for bad debt of $18,809 from other income to
operating expense (please see Administrative Expenses).








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

Critical Accounting Policies

Revenue Recognition

Revenue from the sale of windshields is recognized
at the time of installation, as the Company has no
obligation after installation.

For Cash Paying Customers -For customers paying via
cash or charge the Company receives payment before
releasing the vehicle.

For Insurance Paying Customers For customers who
are having their windshields and repair work being
covered via insurance it adds additional steps for
the Company to be able to recognize revenue. The
shop must communicate with the customer's insurance
company to determine the rate at which the
insurance company will reimburse the Company for
these repairs. After the repair work the Company
must submit the appropriate paperwork for
collection from the insurance companies.
Collectibility is reasonably assured due to
initially working out the payment terms as
described above, before rendering services. The
Company does not recognize an allowance on these
insurance receivables due to non-collection being
very rare. However, also from time to time the
insurance companies may attempt to pay less than
the agreed upon amount.

Allowance for Doubtful Accounts

The allowance for all probable uncollectible
receivables is based on a combination of historical
data, cash payment trends, specific customer
issues, write-off trends, general economic
conditions and other factors. These factors are
continuously monitored by management to arrive at
an estimate for the amount of accounts receivable
that may ultimately be uncollectible. In
circumstances where Cal Alta is aware of a specific
customer's inability to meet its financial
obligations, Cal Alta records a specific allowance
for bad debts against amounts due to reduce the net
recognized receivable to the amount it reasonably
believes will be collected. This analysis requires
making significant estimates, and changes in facts
and circumstances could result in material changes
in the allowance for uncollectible receivables.

Loans Receivable

The loan receivable represents a significant
portion of the Company's assets. Due to historical
payment terms, management has not placed an
allowance on this loan even though there has been
an outstanding balance for sometime. The note is
callable at anytime by the Company. It should be
noted that the Company does allow FAA Enterprises
(100% owned by Frank Aiello) to offset the amount
they owe the Company, with amounts owed by the
Company to Westcan Auto Glass   (100% owned by
Frank Aiello).

     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
Management's Discussion and Analysis of Financial
Condition and Results of Operations reported in our
Annual Report on Form 10-KSB/A for our fiscal year
ended December 31, 2007.


New Accounting Pronouncements

None.

Use of Estimates

The preparation of consolidated financial
statements in conformity with accounting principles
generally accepted in the United States of America
requires us to make a number of estimates and
assumptions that affect the reported amounts of
assets and liabilities and disclosure of contingent
assets and liabilities at the date of the financial
statements. Such estimates and assumptions affect
the reported amounts of revenues and expenses
during the reporting period. On an ongoing basis,
we evaluate estimates and assumptions based upon
historical experience and various other factors and
circumstances. We believe our estimates and
assumptions are reasonable in the circumstances;
however, actual results may differ from these
estimates under different future conditions.

Plan of Operation

    Cal Alta Auto Glass, Ltd., sells and installs
auto glass product. 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 or
non-auto related   applications, such as furniture,
mirrors, greenhouses, etc.

     The operating subsidiary Cal Alta Auto Glass,
Ltd., a Canadian corporation, will comply with
Canadian and Alberta regulations.  Cal Alta Auto
Glass, Inc. of Nevada will be the consolidated
parent holding company of the Canadian subsidiary
and will comply with US regulations.

     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.

     It should be noted that that Cal Alta Auto
Glass, Ltd, purchases approximately 45% of its
glass and supplies from Westcan Autoglass, a
company majority owned by Mr. Frank Aiello, the
Company's President.  Mr. Aiello currently does not
run any auto glass shops of his own.


Results of Operations

Comparison of Quarters Ended March 31, 2008 and
March 31, 2007

     The Company had revenues of $329,336 for the
three months ended March 31, 2008, compared with
$190,945 for the same period last year. The
strengthening of the Canadian dollar versus the US
dollar attributed to approximately $30,000 of the
increase in revenue. In managements opinion the
additional $109,000 increase in revenues can be
attributed to a mild winter in the Calgary area and
good economic conditions in the Calgary area. In
mild winters people tend to not wait to replace
their auto glass, so there is no slump in the
winter. Also contributing is the Company increasing
their advertising spend by approximately 10% (in
Canadian dollars). It should be noted that cost of
goods sold as a percentage of sales when comparing
the three months ended March 31, 2008, was 50%,
compared to 55% 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
windshields.

     For the three months ending March 31, 2008,
the Company had a net loss of
$5,426, compared to a net loss of $30,083 for the
same period of 2007. The net loss decreased due to
the increased sales and margin volume. Mostly
offsetting the $79,000 increase in gross profit,
was a $60,111 increase in operating expenses.

    The Company's advertising expense for the three
months ended March 31, 2008 increased $11,875 when
comparing to the same period the year before. It
should be noted that on comparative basis in
Canadian currency the advertising spend was
approximately 10% higher for the period and the
remaining difference was due to currency
fluctuations when comparing the periods.

   General and administrative charges increased
$28,054, when comparing March 31, 2008, to the same
period the year before. Contributing to the
increased expenses was a $15,570 increase in
professional fees. This is mostly driven by audit
and review expenses the Company incurs with being a
public company. Management fees also increased
$15,050 for the same period.( the management  fee
is paid to Frank Aiello, the Company's President.
Mr. Aiello provides senior management and day to
day operational oversight to the Company. For these
management services Mr. Aiello earns $5,000 (CAN)
monthly. The management fee is payable upon demand
or Mr. Aiello can elect to offset the payable
against a receivable owed to the Company by Westcan
Auto Glass, Ltd (Westcan (100% owned by Frank
Aiello) supplies approximately 45% of the Company's
auto glass and supplies). Other than this there
were minor increases and decreases which offset
each other.

   Salaries and wages increased approximately
$20,000 for the three months ended March 31, 2008
compared to the same period the year before.
Approximately $15,000 of the increase in salaries
and wages was by the increase in sales volume the
Company experienced when comparing the three months
ended March 31, 2008 to the same period the year
before. The remaining increase was due to the
differences in exchange rates when comparing the
two periods.

    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 don't 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

Liquidity and Capital Resources

     As of March 31, 2008, the Company has $86,903
in total current assets, compared to total current
assets of $80,912 as of December 31, 2007. Current
assets increased slightly. However when comparing
March 31, 2008 to December 31, 2007, cash dropped
by approximately $62,000. This was offset by an
increase in accounts receivable of $68,000 for the
same period.

     As of March 31, 2008, the Company has $485,246
in total current liabilities compared to $425,538
as of December 31, 2007. Accounts payable increased
$31,000, due to increased business, and accounts
payable (related party) / accrued expenses (related
party) increased $27,000. The increase in the
amount due to the related party increased due to
the increased sales volume

   The Company has not yet secured any outside
funding, or offerings in case external financing is
necessary. However, the Company feels its current
position would be able to fund the Company for at
least 12 months if the Company had no revenues.
However, in managements' opinion this is highly
unlikely. This is due to the loans and accounts
receivable being very liquid.

          For the three months ended March 31,
2008, the Company used cash from operations in the
amount of $12,499 compared to cash provided from
operations of $14,628 for the same period the year
before. Contributing to the decrease in cash
provided from operations when comparing the last
two years is that cash used from the increase of
accounts receivable of $49,209.

    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 March 31, 2008, the credit line did not have
an outstanding balance.

The Company has accumulated losses of $1,590,118 as
of March 31, 2008. Due to the significant operating
and net loss the Company's independent registered
public accountant has issued a going concern
opinion on our audited financial statements. This
condition raises substantial doubt about the
Company's ability to continue as a going concern.
The Company's continuation as a going concern is
dependent on its ability to meet its obligations,
to obtain additional financing as may be required
and ultimately to attain profitability. The
consolidated financial statements do not include
any adjustments that might result from the outcome
of this uncertainty.

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 Company's periodic
report filings with the Securities and Exchange
Commission.


Off-Balance-Sheet Arrangements

      As of March 31, 2008, we did not have any
off-balance-sheet arrangements other than operating
leases, that management believes is reasonably
likely to have a material, current or future,
effect on our financial condition, revenues or
expenses, results of operations, liquidity, capital
expenditures or capital resources.

Item 3.     Quantitative and Qualitative
Disclosures About Market Risk

The Company is a smaller reporting company as
defined by Rule 12b-2 of the Exchange Act and is
not required to provide the information required
under this item.

Item 4.T. Controls and Procedures

(A) Evaluation of Disclosure Controls and
Procedures
     The Chief Executive Officer / Principal
Accounting Officer has concluded, based on their
evaluation as of March 31, 2008, the end of the
fiscal quarter to which this report relates,
that Cal Alta Auto Glass's disclosure controls and
procedures: are effective to ensure that
information required to be disclosed by Cal Alta
Auto Glass in the reports filed or submitted by it
under the Securities Exchange Act of 1934, as
amended, is recorded, processed, summarized and
reported within the time periods specified in the
SEC's rules and forms; and include controls and
procedures designed to ensure that information
required to be disclosed by Cal Alta Auto Glass in
such reports is accumulated and communicated to Cal
Alta Auto Glass's management, including the Chief
Executive Officer/ Principal Accounting Officer, to
allow timely decisions regarding required
disclosure.  Cal Alta Auto Glass's disclosure
controls and procedures were designed to provide a
reasonable level of assurance of reaching Cal Alta
Auto Glass's disclosure requirements and are
effective in reaching that level of assurance.

(B) Changes in Internal Control Over Financial
Reporting

	There were no changes in our internal control
over financial reporting during the first quarter
of 2008 that have materially affected, or are
reasonably likely to materially affect, our
internal control over financial reporting.

Limitations on Internal Control over Financial
Reporting

    Internal control over financial reporting cannot
provide absolute assurance of achieving financial
reporting objectives because of its inherent
limitations. Internal control over financial
reporting is a process that involves human
diligence and compliance and is subject to lapses
in judgment and breakdowns resulting from human
failures. Internal control over financial reporting
can also be circumvented by collusion or improper
override. Because of such limitations, there is a
risk that material misstatements may not be
prevented or detected on a timely basis by internal
control over financial reporting. However, these
inherent limitations are known features of the
financial reporting process, and it is possible to
design into the process safeguards to reduce,
though not eliminate, this risk.



PART II OTHER INFORMATION

 ITEM 1. LEGAL PROCEEDINGS

         Not Applicable

ITEM 1A.  RISK FACTORS

The Company is a smaller reporting company as
defined by Rule 12b-2 of the Exchange Act and is
not required to provide the information required
under this item.


 ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES
AND USE OF PROCEEDS

         Not Applicable

 ITEM 3. DEFAULTS UPON SENIOR SECURITES

         Not Applicable

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

         Not Applicable

ITEM 5. OTHER INFORMATION

         Not Applicable

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 March 10, 2008

                                   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: October 9, 2008
By: /s/ Frank Aiello
       Frank Aiello

President/CEO/Principal Accounting Officer/ Dir.
S-1