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 September 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 193
4 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 as of November 19, 2007
  Common Stock, $0.001                   20,300,000








TABLE OF CONTENTS


PART 1. FINANCIAL INFORMATION

                                Heading        		 	Page

Item 1.     Consolidated Financial Statements          		 1-2

                Consolidated Balance Sheets December 31, 2006
                And September 30, 2007    		         3-4

               Consolidated Statements of Operations for the nine months
               Ended September 30, 2007 and 2006         	    5

               Consolidated Statements of Stockholders Equity       7

               Consolidated Statements of Cash Flows for the nine months
               Ended September 30, 2007 and 2006      	            8

               Notes to Consolidated Financial Statements           9

Item 2.     Managements Discussion and Analysis and
                Result of Operations                              10-11
Item 3.     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
                          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
 September 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 nine months ended September 30, 2007
 and September 30, 2006, and
the statement of stockholders equity for the period of
December 31, 2005 to September
30, 2007 are included in this document.

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








To the Board of Directors of
Cal Alta Auto Glass, Inc. and Subsidiary
(A Development Stage Company)


We have reviewed the condensed consolidated accompanying
balance sheet of Cal Alta Auto Glass, Inc. and subsidiary
 as of September 30, 2007, and the related condensed consolidated
statements of operation, changes in stockholders' equity,
and cash flows for the nine months and three months ended
September 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

November 16, 2007
Chula Vista, California


CAL ALTA AUTO GLASS INC.
Consolidated Balance Sheets


			(Unaudited)
			As of			As of
			September 30,			December 31,
			2007			2006


ASSETS

Current Assets
Cash  			 $ 	 -   		 $ 	 -
Accounts receivable		 101,090 		 32,831
Inventory			 1,488 			 1,286
Prepaid expenses		 409,316 		 3,730


Total Current Assets	   	 511,894 		 37,847

Net Property & Equipment 	 9,190 			 9,796

Other Assets
Loan receivable -  (a
related party)			 295,812 		 100,450
Deposit				 878 			 759


	Total Other Assets	 296,690 		 101,209

	      TOTAL ASSET $ 	 817,774 	 $ 	 148,852



LIABILITIES & STOCKHOLDERS' EQUITY

Current Liabilities
Accounts payable	 $ 	 95,570 	 $ 	 51,339
Accounts payable (a
 related party)		 	106,802 		 -
Bank overdraft			 23,540 		 32,799
Loan payable - (a related party) -   			 1,950
GST payable			 17,116 		 11,066


Total Current Liabilities	 243,028 		 97,154

Stockholders' Equity
Common stock, ($0.001 par
value, 50,000,000 shares
authorized 20,300,000
and 10,595,000 shares
issued and outstanding as
of September 30, 2007
and December 31, 2006,
respectively) 			 20,300 		 10,595
Paid-in capital			 1,969,800 		 (10,395)
Treasury stock		 	-   			 (1,950)
Retained earnings       	 (1,419,575)		 52,027
Foreign currency translation
adjustment 		 	4,221 			 1,421


Total Stockholders' Equity	 574,746 		 51,698


TOTAL LIABILITIES
& STOCKHOLDERS' EQUITY 	 $ 	 817,774 	 $ 	 148,852




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

				Nine months	   Nine Months
				ended		   ended
				September 30	   September 30
				2007		   2006

Revenues

Income			$	1,362,708	$  847,132

Total revenues			1,362,708	   847,132

Cost of Sales

Glass & Molding			719,101		    439,362
Sub. Contractors		    -		     15,653

Total Costs of Sales		719,101  	    455,015

Gross Profit			643,607		    392,117

Operating expenses

Depreciation & amortization	   1,978	      1,868
Advertising			154,788		    132,226
Salaries & wages		911,609		    130,844
Consulting			875,927		      6,245
Administrative expenses		177,161		    113,146

Total Operating Expenses	2,121,462	    384,329

Operating Income / (Loss)	(1,477,855)	     7,788

Other Income (Expenses)
Interest expense		(1,980)		     (1,982)
Other incomes			-		     16,552
Interest income			8,234			-

Total Other Income (Expense)	6,254		     14,570

Net Income (Loss)		(1,471,601)	     22,358

Basic Earnings (Loss)
per share			$(0.10)		     $0.00

Weighted Average number
of common shares outstanding	14,444,084	    10,595,000








				Three months	   Three Months
				ended		   ended
				September 30	   September 30
				2007		   2006

Revenues

Income			$	671,742		$  350,654

Total revenues			671,742		   350,654

Cost of Sales

Glass & Molding			361,149		   190,434
Sub. Contractors		    -		     -

Total Costs of Sales		316,149		   160,220

Gross Profit			310,593		   160,220

Operating expenses

Depreciation & amortization	    569			625
Advertising			 58,376		     46,073
Salaries & wages		459,729		     58,718
Consulting			340,000			-
Administrative expenses		 65,063	    	     37,709

Total Operating Expenses	923,737		    143,125

Operating Income / (Loss)	(613,144)	      17,095

Other Income (Expenses)
Interest expense		(510)	   	    (526)
Other incomes			-		        -
Interest income			4,979			-

Total Other Income (Expense)	4,469		       (526)

Net Income (Loss)		(608,675)	  16,569

Basic Earnings (Loss)
per share			$(0.03)		     $0.00

Weighted Average number
of common shares outstanding	19,998,207	    10,595,000




CAL ALTA AUTO GLASS INC.
Statement of Changes in Stockholders' equity
Foe the perio from december 31, 2004 to September 30, 2007
(Unaidited)

			Common 		Common		Additional
			Shares 		Stock		Paid in
					Amount		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 curreny
translation

Net income for the
year ended
december 31, 2006

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

Treasury Stock				(195)		(1,755)

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

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


Stock issued for services
rendered on June 1,
2007 @ $0.07 per
share			3,250,000	3,250		244,250

Stock issued
for services on
July 3, 2007
@ $0.27 per share	1,530,000	1,530		411,570

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		338,640

Net loss for the
three months ended
September 30, 2007

Balance
September 30, 2007	20,300,000	$ 20,300	$ 1,969,800



























			Treasury	Retained	Foreign
			Stock		Earnings        Currency
					(deficit)	Translations


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

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

Foreign curreny
translation		-		-		(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		1,950		-		-

Stock issued for
service rendered on
May 10, 2007 @ $0.28
per share		-		-		-

Stock issued for
bonuses rendered on
May 10, 2007 @ $0.28
per share		-		-		-


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

Stock issued
for 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 loss for the
three months ended
September 30, 2007			(1,471,601)	2,800

Balance
September 30, 2007	-		$ (1,419,601)	$ 4,221









				TOTAL

Balance December
31, 2005			25,275

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

Foreign curreny
translation			(1,456)

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

Balance,
december 31, 2006		51,697

Treasury Stock			-

Stock issued for
service rendered on
May 10, 2007 @ $0.28
per share			322,000

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

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

Stock issued
for services on
July 3, 2007
@ $0.27 per share		413,100

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 loss the
three months ended
September 30, 2007		(1,471,601)

Balance
September 30, 2007		$574,601












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


			Nine Months		Nine Months
			Ended			Ended
			September 30,		September 30,
			2007			2006


CASH FLOWS FROM OPERATING ACTIVITIES

Net income (loss)	 $ 	 (1,471,601)	$ 	 22,358
Adjustments to
reconcile net loss to
 net cash
used in operating
 activities:
Depreciation &
amortization expense		 1,978 			 1,868
Common stock issued
for services			 1,989,900 		 -

Change in assets and
liabilities

(Increase) decrease
 in accounts receivable		 (68,259)		 (25,542)

(Increase) decrease
in notes receivable		 	- 		 (5,705)

(Increase) decrease
 in inventory			 (202)			 (59)

(Increase) decrease
in prepaid expenses		 (405,586)		 (1,144)

(Increase) decrease
in investments			 - 			 5,060

(Increase) decrease
 in deposits			 (119)			 (35)

(Increase) decrease
in provision for earned discounts - 			 25,635

(Increase) decrease
in income tax benefit		 -   			 -

 Increase (decrease)
 in accounts payable		 151,033 		 38,036

 Increase (decrease)
in taxes payable		 6,050 			 4,769


Net cash provided (used)
by operating activities		 203,194 		 65,241

cASH FLOWS FROM INVESTING ACTIVITIES

(Increase) decrease
 in related party		 (195,362)		 (37,444)


Net cash provided (used)
 by investing activities	 (195,362)		 (37,444)

cASH FLOWS FROM FINANCING ACTIVITIES

Increase (decrease) in
bank overdraft		 	(9,259)			 (24,141)

Change in loan payable		 (1,950)		 1,950

Change in treasury stock	 1,950 			 (1,950)


Net cash provided (used)
by financing activities		 (9,259)		 (24,141)

Effect of exchange
rate changes on cash		 1,427 			 (3,656)


Net increase (decrease) in cash	 -   			 -

Cash at beginning of period	 -   			 -


Cash at end of period	 $ 	 -   		 $ 	 -


Supplemental  cash flows disclosures:

Cash paid during period
for interest		 $ 	 1,980		 $ 	 1,982
Cash paid during
 period for income taxes $ 	 -   		 $ 	 -








NOTE 1 -   CONDENSED FINANCIAL STATEMENTS

The accompanying September 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 September 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 Company's December 31, 2006
 audited financial statements.  The results of operations for
periods ended September 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 Company's 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 MicroSignal's 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 July 3, 2007 the Company issued 1,530,000 shares of
 common stock for services @ $0.27 per share.

On July 10, 2007 the Company issued 1,385,000 shares of
 common stock for employee bonus @ $0.25 per share.

On July 10, 2007 the Company issued 1,360,000 shares of
common stock for consulting services @ $0.25 per share.
 lower as of September 30, 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
September 30, 2007, the bank overdraft position was $23,540
 (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 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.


















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

Liquidity and Capital Resources

     As of September 30, 2007, the Company has $549,556
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 $405,586 increase in
 prepaid expenses. The increase
to prepaid expenses was due to the Company prepaying for
investor relations expenses.
Increased sales also caused accounts receivable to increase
approximately $68,000.
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 1.01
 as of September 30, 2007.
Currently the current assets are comprised of $101,090
 in accounts receivable, $1,488 in
inventory, and $409,316 in prepaid expenses.

     As of September 30, 2007, the Company has $243,028
in total current liabilities
compared to $97,154 as of December 31, 2006. Accounts
payable increased $151,034,
due to increased business, the bank overdraft decreased
 by $9,260 and GST payable
increased approximately $6,000. The conversion rate is
also slightly unfavorable to the
Company when comparing liabilities as of December 31,
2006, to the current period. The
conversion rate of US to Canadian dollars in that period
has gone from approximately
1.16 to 1.01. Without the effect of the change in currency
 conversion on a comparative
basis, liabilities would have been approximately $30,000


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 $671,742 for the three
 months ended September 30,
2007, compared with $350,654 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. Also
 the increase in the Canadian dollar
relative to the US dollar accounts for approximately
 $65,000 of the increase in revenues
when comparing the three months ended September 30,
 2007 to the same period the year
before. It should be noted that cost of goods sold as
a percentage of sales when
comparing the three months ended September 30, 2007,
was 53.7%, compared to 54.3%
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
windshelds.

     For the three months ending September 30, 2007, the
Company had a net loss of
$608,675, compared to net income of $16,569 for the same
period of 2006. Contributing
to the loss was an increase in advertising expenses of
 approximately $12,000 for the third
quarter of 2007 compared to the same period of 2006. General
and administrative costs
were higher by $27,354, when comparing the third quarter of
 2007 to the same period of
2006. Contributing to the increase in general and administrative
was an approximate
$6,000 increase in credit card processing fees due to increased
sales volumes, a $5,227
increase in accounting fees and an approximate $8,000 increase
in legal fees. The
increase in accounting and 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.
Rent expense increased almost $4,500 when comparing the third
 quarter of 2007 to the
same period of 2006. This is mostly due to a new lease that
 was entered into in 2007.
Salaries and wages increased $401,011 for the three months
ended September 30, 2007 to
the same period of 2006. The increase was mostly due to
bonuses given to key
employees. The bonuses totaled $346,250 and were paid by
the issuance of common
stock. Salary expense further increased due to sharp sales
 increases and increased wage
amounts due to a tight labor market in Calgary. Consulting
Fees increased approximately
$340,000. This increase is due to fees paid to consultants
of the company for SEC
consulting and acquisition due diligence. The $340,000 was
paid to consultants by the
issuance of the Company's common stock. Other than these
increases operating expenses
were very comparable with the same period of the year before.

     The Company had revenues of $1,362,708 for the nine
months ended September 30,
2007, compared with $847,132 for the same period last
year. Management believes the
increase in revenues when comparing the first nine months
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
also raised rates on some
of its installations. Management further feels that th
e general business climate in the
Calgary area is good which is also driving sales. Also the
 increase in the Canadian dollar
relative to the US dollar accounts for approximately
 $115,000 of the increase in revenues
when comparing the nine months ended September 30, 2007
to the same period the year
before.  It should be noted that cost of goods sold as
a percentage of sales when
comparing the nine months ended September 30, 2007, was
 53%, 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 nine months ending September 30, 2007, the
 Company had a net loss of
$1,471,601, compared to net income of $22,358 for the
same period of 2006. Operating
expenses increased $1,737,223, mostly due to the Company
 becoming publicly traded in
early 2007.Contributing to the loss was an increase in
advertising expenses of
approximately $22,500 for the third quarter of 2007
compared to the same period of
2006. General and administrative costs were higher
by $64,015, when comparing the
third quarter of 2007 to the same period of 2006.
Contributing to the increase in general
and administrative was an approximate $15,550, increase
in accounting fees and an
approximate $29,000 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. Rent expense increased
almost $9,000 when comparing the
first nine months of 2007 to the first nine months of
 2006. This is mostly due to a new
lease that was entered into in 2007. Salaries and wages
 increased sharply due to bonuses
given to key employees. The bonuses totaled $689,250
and were paid in common stock.
Besides the increase due to the bonuses, salary expense
was almost double for the first
nine months of 2007 compared to the same period last
 year. The salary expense increase
was due to sharp sales increases and increased wage
 amounts due to a tight labor market
in Calgary. Consulting fees increased approximately
 $869,000. This increase is due to
fees paid to consultants of the company for SEC
consulting and acquisition due diligence.
$860,400 was paid by the issuance of the Company's
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 Company's periodic report
filings with the Securities and Exchange Commission.

 Critical Accounting Policies and Estimates

      Management's 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
Management's 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 September 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 management's evaluation.

Changes in Internal Control Over Financial Reporting

	There were no changes in our internal control over
 financial reporting during the
third 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 July 3, 2007, the Company issued 1,530,000
 shares of common stock at $.27 per
share for total consideration of $413,100. The shares
were issued for the following
consideration. The Company issued 30,000 shares for
 legal fees for total consideration of
$ 8,100 and further issued 1,500,000 shares for inve
stor relations services for total
consideration of $405,000. 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.

       On July 10, 2007, the Company issued 2,745,000
shares of common stock at $.25 per
share for total consideration of $686,250. The shares
were issued for the following
consideration. The Company issued 1,385,000 shares for
 bonuses to key employees for
total consideration of $346,250. The Company also issued
1,360,000 shares for
consulting services for total consideration of $340,000.
 The consulting fees were paid to
three individuals for 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.

     As of November 19, 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
      8-K filed be reference on May 30, 2007
      8-K filed by reference on June 7, 2007
      8-K filed by reference on October 19, 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: November 19, 2007        By: /s/ Frank Aiello
                                            Frank Aiello
            President/CEO/Principal Accounting Officer/ Dir.




S-1