U.S. SECURITIES AND EXCHANGE COMMISSION
                      Washington, D.C. 20549
                            FORM 10QSB

(Mark One)
[X] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934 FOR THE QUARTERLY
PERIOD ENDED SEPTEMBER 30, 2007

OR

[ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934 FOR THE TRANSITION
PERIOD FROM ______________ TO ______________


      COMMISSION FILE NUMBER, 01 15109


                     CALA CORPORATION
 Exact Name of Company as Specified in Its Charter)

                         Oklahoma                73-1251800
(State or Other Jurisdiction of Incorporation  (I.R.S. Employer
  or Organization)                           Identification No.)

         13 Main Street, Titusville, Florida 32796
          (Address of Principal Executive Offices)

                     (321) 383-8077
               (Companys Telephone Number)


Indicate by check mark whether the Company (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 Company was
required to file such reports), and (2) been subject to
such filing requirements for the past 90 days.  Yes X  No

Indicate by check mark whether the Company is a shell
company (as defined in Rule 12b-2 of the Exchange Act).
Yes  No X

As of November 30, 2007, the Company had 287,485,313 shares
of common stock issued and outstanding.
Transitional Small Business Disclosure Format (check one),
Yes  No X

<table>


   
   
                                                              <c>

TABLE OF CONTENTS
PART I  FINANCIAL INFORMATION					            PAGE

ITEM 1. FINANCIAL STATEMENTS

 BALANCE SHEET AS OF
 SEPTEMBER 30, 2007(UNAUDITED)	                                             3

 STATEMENTS OF OPERATIONS
  FOR THE THREE MONTHS AND NINE  MONTHS ENDED
  SEPTEMBER 30, 2007 AND SEPTEMBER 30, 2006 (UNAUDITED)	                     4

 STATEMENTS OF CASH FLOWS
  FOR NINE MONTHS ENDEDSEPTEMBER 30, 2007 AND
  SEPTEMBER 30,2006 (UNADUITED)                                              5

NOTES TO FINANCIAL STATEMENTS (UNAUDITED)	                             6

  ITEM 2.  MANAGEMENTS DISCUSSION AND ANALYSIS OF
           FINANCIAL CONDITION AND RESULTS OF OPERATIONS	            14

  ITEM 3.  CONTROLS AND PROCEDURES	                                    20

PART II   OTHER INFORMATION

  ITEM 1. LEGAL PROCEEDINGS	                                            21

  ITEM 2. UNREGISTERED SALES OF EQUITY
          SECURITIES AND USE OF PROCEEDS	                            22

  ITEM 3. DEFAULTS UPON SENIOR SECURITIES	                            22

  ITEM 4. SUBMISSION OF MATTERS TO A VOTE
          OF SECURITY HOLDERS	                                            22

  ITEM 5. OTHER INFORMATION	                                            22

  ITEM 6.  EXHIBITS	                                                    22

SIGNATURE                                                                23-25
</table>



                      CALA CORPORATION
                  CONDENSED BALANCE SHEET
                       (Unaudited)
                         ASSETS

<table>


      
                                          <c>  <C>  <c>     <c>

                                                      September 30, 2007
Current assets
	Cash	                                        $      246
                                                            ------
        Total current assets	                               246

Fixed assets, net of
              depreciation of $ 55,911	                   739,396

Other assets
       Development costs	                           710,205
       Prepaid Expense	                                     1,759
                                                             -----
       Total assets	                               $ 1,451,606
                                                         =========


LIABILITIES AND STOCKHOLDERS EQUITY

Current liabilities
    Accounts payable and accrued liabilities	      $    32,150
    Accounts payable and accrued
     liabilities, related party	                            6,309
    Note payable, net of accrued
     interest of $4,653	                                   60,000
    Line of credit	                                   68,979
    Mortgage on building,current
      portion	                                            8,884
                                                            -----
     Total current liabilities	                          176,322
                                                          -------

Long term liabilities
    Mortgage on building, long term portion	          573,908
                                                          -------
     Total long term liabilities	                  573,908
                                                          -------

     Total liabilities	                                  750,230

Stockholders equity

Common stock
     $0.005 par value, 400,000,000 shares authorized
      287,485,313 shares issued and outstanding	        1,438,092
     Paid-in Capital	                               11,700,547
     Accumulated deficit	                      (12,386,147)
     Stock subscription receivable	                  (50,000)
     Treasury stock,  56,533 shares 	                   (1,116)
                                                           -------
     Total stockholders equity	                          701,376
                                                          -------

Total liabilities and stockholders equity	   $    1,451,606
                                                        =========

</table>



          The accompanying notes are  integral part of
             these condensed financial statements



                       CALA CORPORATION
             CONDENSED STATEMENTS OF OPERATIONS
                          (Unaudited)
<table>


  
                                      <c>  <c>  <c>  <c>               <c>  <c>  <c> <c>

				            For Three Months Ended         For Nine Months Ended
                                                September 30,                  September 30,
				            2007	   2006		    2007	  2006
Revenue		                           $      -     $     -         $     -      $       -

Operating expenses,
  General and administrative expenses       221,708      (99,209) 	 485,379 	178,972
  Depreciation		                      6,111 	   8,289 	  18,336 	 23,532
                                              -----        -----          ------         ------
Total operating expenses		    227,819 	(90,920) 	 503,713        202,504

Income (loss) from operations		   (227,819)	 90,920		(503,713)      (202,504)

Other income (expense),
  Interest expense		            (6,710)	(13,535)         (27,757)       (33,324)
  Other income		                     8,162       13,952           33,724         31,834
  Impairment loss		                 -   	      -   	  (1,612)	      -

Total other income (expense)		    (1,452) 	    417            4,355         (1,490)
                                             -----          ---            -----          -----
  Net income (loss) from
   continuing operations		  (226,367)      91,337		(499,358)      (203,994)
  Gain (loss) from discontinued
   operations		                        -       (35,557)	       -         (9,237)
                                              ---        ------              ---          -----

Net income (loss)		         $(226,367)   $  55,780	       $(499,358)    $ (213,231)
                                          ========       ======          =======        =======

Earnings per share,
  Net income (loss) from
   continuing operations		 $  (0.00)    $    0.00	       $   (0.00)    $    (0.00)
  Net loss from discontinued
   operations		                 $      -     $   (0.00)       $      -      $    (0.00)
                                              ===          ====              ===           ====
  Net income (loss)		         $  (0.00)    $    0.00	       $   (0.00)    $    (0.00)
                                             ====          ====             ====           ====

Weighted average common shares	      285,084,764   199,864,013       273,786,046   196,995,099
                                      ===========   ===========       ===========   ===========
</table>

              The accompanying notes are an integral part
                to these condensed financial statements




                        CALA CORPORATION
               CONDENSED STATEMENTS OF CASH FLOWS
                           (Unaudited)
<table>


  
                                                    <c>  <c>  <c>  <c>

				                          For Nine Months Ended
                                                               September 30,
				                           2007		  2006
CASH FLOWS FROM OPERATING ACTIVITIES
     Net loss	                                       $(499,358)      $(213,231)
	Less, loss from discontinued operations	              -            9,237
                                                             ---           ----
	Loss from continuing operations	                (499,358)       (203,994)
Adjustments to reconcile loss from continuing
     Operations to net cash used in operating
        activities,
	Depreciation	                                  18,336          23,532
	Stock issued for services	                 598,241 	     750
	Impairment loss	                                   1,612 	      --
    Changes in operating assets and liabilities,
	Accounts receivable	                              --	   15,708
	Accounts payable and accrued liabilities	   7,523	   (6,727)
	Development costs			               -         (325,065)
	Accounts payable and accrued liabilities,
         related party	                                 (70,646)	   (1,169)
   Stock payable	                                       - 	  306,940
                                                              ---         -------
Net cash provide by (used in) operating
 activities of continuing operations	                  55,708         (190,025)

CASH FLOW FROM INVESTING ACTIVITIES
	Cash used on development costs	                (338,000)               -
	Non current asset	                               - 	   (1,434)
                                                              ---           -----
Net cash used in investing activities
 of continuing operations	                        (338,000)	   (1,434)

CASH FLOW FROM FINANCING ACTIVITIES
	Payments on mortgage on building	          (6,372)          (8,770)
	Common stock issued for cash	                 119,000	  222,250
	Proceeds from line of credit	                  68,980                -
	Proceeds from note payable	                  60,000 	  (40,000)
	Proceeds from insurance	                           4,834 	        -
                                                           -----              ---
Net cash provided by financing
 activities of continuing operations	                 246,439          173,480
                                                         -------          -------

NET CHANGE IN CASH FROM CONTINUING OPERATIONS	         (35,853)         (17,979)

NET CHANGE IN CASH FROM DISCONTINUED OPERATIONS	              - 	   (9,237)
                                                          ------            -----

NET CHANGE IN CASH	                                 (36,099)         (27,216)

CASH AT BEGINNING OF PERIOD	                          36,099 	   62,046
                                                          -----            ------

CASH AT END OF PERIOD	                                $    246       $   34,830
                                                        ========       ==========

SUPPLEMENTAL INFORMATION,
Interest paid                                           $  23,105      $   23,790
                                                           ======          ======
income taxes paid                                       $       -      $        -
                                                           ======          ======

</table>

                   The accompanying notes are an integral part
                     to these condensed financial statements







                            CALA CORPORATION
                NOTES TO CONDENSED FINANCIAL STATEMENTS
                             (Unaudited)

NOTE 1, DESCRIPTION OF BUSINESS

Cala Corporation, (formerly Magnolia Foods, Inc.),
(the Company) was incorporated on June 13, 1985 under the
laws of the State of Oklahoma. The Companys sole industry
segment was the business of owning, operating, licensing and
joint venturing restaurants. The Company is in the development
stage of building an underwater resort and casino.

NOTE 2, SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. Basis of Presentation.  The accompanying condensed financial
statements included herein have been prepared by the Company,
without audit, pursuant to the rules?and regulations under Item
310 (b) of Regulation SB of the Securities and Exchange
Commission. Certain information and footnote disclosures
normally included in financial statements prepared in
accordance with accounting principles generally accepted
in the United States have been condensed or omitted pursuant
to such rules and regulations, although we believe that the
disclosures are adequate to make the information presented
not misleading. In the opinion of management, all adjustments
(which include normal recurring adjustments) necessary for
a fair presentation of the results for the interim periods
have been made. The results for the six months ended
June 30, 2007 are not necessarily indicative of results
to be expected for the full fiscal year. These financial
statements should be read in conjunction with the financial
statements and notes thereto included in our Annual Report
on Form 10KSB for the year ended December31,2006.
Certain amounts in the condensed financial statements for
the six months ended June 30, 2007 have been reclassified
to conform to the current period presentation, the most
significant of which was discontinued operations as
disclosed within Note 6 to the condensed financial
statements.

B. Cash and cash equivalents. The Company considers all
short term, highly liquid investments that are readily
convertible within three months to known amounts as cash
equivalents. Currently, it has no cash equivalents.

C. Loss per share.  Net loss per share is provided in
accordance with Statement of Financial Accounting Standards
No. 128 Earnings Per Share. Basic loss per share reflects
the amount of losses for the period available to each share
of common stock outstanding during the reporting period,
while giving effect to all dilutive potential common shares
that were outstanding during the period, such as stock options
and convertible securities. As of September 30, 2007, the
Company had no issuable shares qualified as dilutive.  Had
there been dilutive securities they would be excluded from
the loss per share calculation because their inclusion would be
antidilutive.

D. Estimates. The preparation of the financial statements in
conformity with generally accepted accounting principles requires
management to make estimates and assumptions that affect the amounts
reported in the financial statement and accompanying notes. Actual
results could differ from those estimates.

E. Policy in Regards to Issuance of Common Stock in a NonCash
Transaction.  The companys accounting policy for issuing shares
in a noncash transaction is to issue the equivalent amount of
stock equal to the fair market value of the assets or services
received.

F. Shares Returned to Treasury.  During 2005, 23,200 shares
were repurchased to Treasury for $116. During 2006, 33,333
shares were repurchased to treasury for $1,000.

G. Revenue Recognition. The income received by the Company is
rental income from the tenants leasing space in the building
owned by the Company which is outside the normal operations of
the Company. Revenue is recognized when it is received from the
tenants and in accordance with the basic principal of Financial
Accounting Concept No. 5 (SFAC No.5) and SAB 104.

H. Property and Equipment. Property and equipment consisting of
improvements, equipment and furniture and fixtures are recorded
at cost and are depreciated using the straight-line method over
the useful estimated life.  Expenditures for maintenance and
repairs are charged to earnings as incurred, additions, renewals,
and betterments are capitalized.  When property  and equipment
are retired or otherwise disposed of, the related cost and
accumulated depreciation are removed from the respective accounts,
and any gain or loss is included in operations.  A summary of
estimated useful lives is as follows,

Description                        Useful life
Vehicles			   5 years
Building                       10-40 years


I. The SEC has issued Financial Reporting Release No. 60,
Cautionary Advice Regarding Disclosure About Critical
Accounting Policies (FRR 60), suggesting companies provide
additional disclosure and commentary on their most critical
accounting policies.  In FRR 60, the Commission has defined
the most critical accounting policies as the ones that are
most important to the portrayal of a companys financial
condition and operating results, and require management to
make its most difficult and subjective judgments, often as
a result of the need to make estimates of matters that are
inherently uncertain.  Based on this definition, the Registrants
most critical accounting policies include the use of estimates
in the preparation of financial statements. The methods, estimates
and judgments the Registrant uses in applying these most critical
accounting policies have a significant impact on the results the
company reports in its financial statements.

The preparation of these financial statements requires the
Registrant 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, the Registrant evaluates these estimates,
including those related to revenue recognition and concentration
of credit risk.  The Registrant bases its estimates on historical
experience and on various other assumptions that 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 Company accounts for the underwater sea resort and ship
development costs in accordance with SFAS No. 144, Accounting
for the Impairment or Disposal of Long-Lived Assets.  The
Company reviews its long lived assets for impairment on an
annual basis or whenever events or changes in circumstances
indicate that the carrying amount of an asset may not be
recoverable.  Recoverability of assets to be held and used
in measured by a comparison of the carrying amount of an asset
to future net cash flows expected to be generated by the asset.
If such assets are considered to be impaired, the impairment
to be recognized is measured by the amount by which the carrying
amounts of the assets exceeds the fair value of the asset.
Assets to be disposed of are reported at the lower of the carrying
amount or fair market value less costs to sell.

NOTE 3. RECENT ACCOUNTING PRONOUNCEMENTS

In September 2006, the FASB issued SFAS No. 157 Fair Value
Measurements. SFAS No. 157 defines fair value, establishes a
framework for measuring fair value in generally accepted
accounting principles and expands disclosure about fair values.
This statement is effective for financial statements issued for
fiscal years beginning after November 15, 2007, and interim periods
within those fiscal years.? Management believes that the adoption
of SFAS No. 157 will not have a material impact on the consolidated
financial results of the Company.

In September 2006, the Securities and Exchange Commission issued
Staff Accounting Bulletin No. 108, Considering the Effects of
Prior Year Misstatements when Quantifying Misstatements in Current
Year Financial Statements (SAB 108), which addresses how to
quantify the effect of financial statement errors. The provisions
of SAB 108 become effective as of the end of our 2007 fiscal
year. We do not expect the adoption of SAB 108 to have a
significant impact on our financial statements.

The Financial Accounting Standards Board has published FASB
Interpretation No.?48 (FIN No. 48), Accounting for Uncertainty
in Income Taxes, to address the non-comparability in reporting
tax assets and liabilities resulting from a lack of specific
guidance in FASB Statement of Financial Accounting Standards
No.109 (SFAS 109), Accounting for Income Taxes, on the
uncertainty in income taxes recognized in an enterprises
financial statements. Specifically, FIN No.48 prescribes
(a)a consistent recognition threshold and (b)a measurement
attribute for the financial statement recognition and
measurement of a tax position taken or expected to be taken
in a tax return, and provides related guidance on derecognition,
classification, interest and penalties, accounting interim
periods, disclosure and transition. To the extent interest
and penalties would be assessed by taxing authorities on any
underpayment of income taxes, such amounts would be accrued
and classified as a component of income tax expenses on the
statement of operations.  FIN No.?48 will apply to fiscal
years beginning after December?15, 2006, with earlier
adoption permitted.  The Company has completed its
evaluation of the effects of FIN No.?48 and has concluded
that the adoption of FIN No.?48 did not impact the financial
statements for the six months ended September 30, 2007.  The
Companys federal tax returns are potentially open to examinations
for fiscal years 2003 through 2006.

In February 2007, the FASB issued Statement No. 159, The Fair
Value Option for Financial Assets and Financial Liabilities,
including an amendment of FASB Statement No. 115 (FAS 159).
FAS 159 permits companies to choose to measure many financial
instruments and certain other items at fair value that are
not currently required to be measured at fair value and
establishes presentation and disclosure requirements
designed to facilitate comparisons between companies that
choose different measurement attributes for similar types
of assets and liabilities. The provisions of FAS 159 become
effective as of the beginning of our 2009 fiscal year.
We are currently evaluating the impact that FAS 159 will
have on our financial statements.

NOTE 4. GOING CONCERN

The Companys financial statements are prepared using
generally accepted accounting principles applicable to a
going concern which contemplates the realization of assets
and liquidation of liabilities in the normal course of business.
The Company has a deficit of approximately $12,386,000 and has
not established revenues sufficient to cover its operating
costs.  This uncertainty raises substantial doubt about the
Companys ability to continue as a going concern. The ability
of the Company to continue as a going concern is dependent
on additional sources of capital and the success of the
Companys plan.  The financial statements do not include
any adjustments that might be necessary if the Company is
unable to continue as a going concern.

NOTE 5.  RELATED PARTY TRANSACTIONS

In January 2006, an officer of the Company returned
300,000 shares of common stock and received $ 15,000
in cash.  The shares were cancelled.

During April 2007, the Company issued 600,000 shares of
common stock to an officer for consulting services provided
to the Company with a value of $18,000. The officer is also
reimbursed for expenses paid on behalf of the Company as
needed. Also, see Note 2, Item F.

NOTE 6.  DISCONTINUED OPERATIONS

On August 1, 2006 the Company assigned the lease at 3160
Danville Blvd., Suite A, Alamo, CA. to a nonaffiliated
third party. The lease held by the Company was terminated
and the operations of the restaurant were discontinued.

On August 1, 2006 the Company subleased their location at
500 Bollinger Canyon Way, Suite A-17 through an assignment
of its lease and discontinued the operations of the r
estaurant. The Company continues to be liable for the primary
lease until the lease expires. (See NOTE 7, Commitments and
Contingencies).

In discontinuing the operations of both restaurants, no
tangible physical assets were assumed or relinquished in
association with the transaction.

In accordance with the Statement of Financial Accounting
Standards No. 144 (SFAS-144) and EITF Abstract No. 03-13, we
applied the conditions in paragraphs 42 & 43 of the FASB
Statement No. 144 in determining whether to report discontinued
operations. The Company eliminated the operations and cash
flow of the restaurants from the ongoing operations of the
entity as a result of the disposal of operations and the
Company has severed all involvement in the operations of
the restaurants.

The following is a summary of the condensed results of
the discontinued operations for the six months ending
September 30, 2006,

Sales                         $  619,275
Cost of goods sold                     -
Gross  margin                   (140,245)
Operating/Interest expense       479,030
(Loss) discontinued operations  (488,267)
                                 -------
                             $    (9,237)
                                   =====



NOTE 7. COMMITMENTS & CONTINGENCIES

On January 9, 2006 the Company entered into a lease
at 3160 Danville Blvd. Suite A, Alamo, CA consisting
of 4,500 square feet for a restaurant.  The duration
of the lease is 10 years with a renewable option for
5 more years. The monthly rent on the space is $ 8,500
plus taxes and common area charges.  Monthly rental
may be adjusted on an annual basis. On August 1, 2006,
the Company assigned the lease to a nonaffiliated third
party and terminated the original lease, relieving
the Company of any future obligation.

On April 10, 2006 the Company entered into a lease
consisting of approximately 2,450 square feet for a
restaurant in San Ramon, CA. The duration of the lease
is 10 years. On August 1, 2006 the Company discontinued
its operations in the restaurant business.  As a result,
the Company assigned the lease to a nonaffiliated third
party on a sublease basis. The Company is still fully
obligated to the terms of this lease. However, the nonaffiliated
party will assume all its payments. Under the terms of
the agreement, the sublessee pays the monthly lease
payments of $ 5,400 for the duration of the lease
plus an additional 60 equal monthly installments of
$1,500 to the Company. The following is a schedule by
year of the future minimum rental payments required
under operating leases that have noncancellable lease
terms in excess of one year as of September 30, 2007,


Fiscal Year

2007 Three months		         $15,929
2008				          68,274
2009				          70,296
2010				          72,396
2011				          74,574
Thereafter		                 342,492
                                         -------
      Total                            $ 643,961
                                         =======

NOTE 8. LONG TERM DEBT

On July 16, 2006 the Company signed a Mortgage Modification
Agreement with the lender on the building. Under the terms
of the agreement, the mortgage was modified to extend
the maturity date to July 15, 2036, the interest rate was
reduced to 5.25 percent per annum and the prepayment penalty
was removed. If the note is paid in full by February 16, 2007
the note will be reduced by $ 100,000. The note was not paid
in full by the required date so the note reduction did not
take effect. In addition a late fee penalty of 5 percent was
added on all payment later than 10 days. The prepayment
penalty of $ 50,000 was eliminated.

Long term debt is payable as follows,

Fiscal year
2007- Three months		       2,889
2008				       9,000
2009				       9,482
2010                                   9,995
2011                                  10,531
Thereafter			     540,895
                                     -------
  Total				 $   582,792
                                     =======

NOTE 9 - FIXED ASSETS

Property and equipment at September 30,
2007 consist of the following,
<table>


                                   <c>

Building                           $ 600,000
Land			             150,000
Vehicles                              45,307
                                      ------
                                     795,307
                                     -------
Less accumulated depreciation	     (55,911)
                                     ------
                                    $739,396
                                     =======
</table>

Depreciation expense for the nine months
ended September 30, 2007 and 2006 was
$18,336 and $ 23,532, respectively.

During the nine months period ending September 30,
2007 the Company incurred an impairment loss on a vehicle.
The loss was treated as follows,
Original value		                       $ 8,000
Less accumulated depreciation                   (1,554)
Less insurance payment on loss		        (4,834)
                                                 -----
Impairment loss                               $  1,612
                                                 =====

NOTE 10. INCOME TAXES

As of September 30, 2007, the Companys federal net operating
loss carryforwards were approximately 12,320,000.
The Company had a provision for (benefit from) income taxes
of $0 and $0 for the nine months ended September 30, 2007.


NOTE 11. DEVELOPMENT COST

The Company is developing an under sea resort and ship for
the recreational use by con- summers.  The concept is in
development stage or as better defined as the preacquisition
phase. While the Company had expensed the development costs
through the fiscal year December 2005 while in preliminary
phase, the Company elected to capitalize the cost forward
in accordance with the preacquisition guidance under
statement of Financial Accounting Standard No. 67,
Accounting for Costs and Initial Rental Operations
of Real Estate Projects.

All common costs are allocated to each residential
unit benefited and is based on the relative fair
 value before construction.  Construction costs
will be allocated to each residential unit on the
basis of relative sales value of the unit. It is
anticipated that the preacquisition phase will be
completed during the fiscal year ended December
31, 2007 at which time construction is expected
to commence. Once the construction phase has been
completed and the residential units are available
for sale, the Company will allocate all capitalized
costs to each residential unit and expense them
upon the sale of the residential units.

The Company has to date incurred the following
development costs,

Design payments to ship yards          $372,205
Engineering of glass                     73,000
Consulting fees to administrator        265,000
                                        -------
Total Development Costs                $710,205
                                        =======


NOTE 12. MERGER AGREEMENT

On February 5, 2007 the Company signed an agreement
to purchase Trinetics, Inc.  Under the terms of the
agreement the Company issued 100,000,000 shares of
common stock with a value of $ 3,000,000.
On September 21, 2007 the Company filed a 8K
postponing the closing of the merger agreement.
The Company has not included the 100,000,000 shares
related to the merger agreement in the issued and
outstanding shares as of September 30, 2007 since
the merger agreement has not been closed and due
consideration has not been received for such
issuances.





ITEM 2. MANAGEMENTS DISCUSSION AND ANALYSIS
OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS.

The following discussion and analysis of the
Companys financial condition and results of
operations is based upon, and should be read
in conjunction with, its unaudited financial
statements and related notes included elsewhere
in this Form 10QSB, which have been prepared
in accordance with accounting principles
generally accepted in the United States.

Overview.

The Company has completed the full design
including the engineering for the first
UnderSea Resort, Convention and  Casino
including a 50,000 square feet world class
Pervonia Spa www.pevonia.com  as well as a
200,000 square feet of convention center.
Each location will be pre sold to a perspective
fortune 500 company. The Company estimates that
the average Undersea Resort & Casino location
is estimated to generate approximately $600
million in gross sales, while the average
Undersea Resort Convention and Spa location
is estimated to generate about $200 million.
As today, the construction cost is estimated
about $460 million. The Company is in
discussions with the hospitality, gambling,
spa, convention center and shopping center
industry to explore the possibility of
selling a ship for their industry use.
In addition few ships are going to be
located beyond the three miles shore
line of Floridas oceans or attached to
the islands in tax free international
waters. However, the company immediate
plan is to place the first three locations
in the New York City Hudson Harbors in order
to take advantage the explosive convention
and tourism business. For the next 10 years,
the New York City will need additionally 40,000
rooms and 10,000,000 square feet of convention
spaces. According Mr. Bjorn Hansen Sr.VP of
Price WaterHouse and Cooper Hospitality Division
that NYC occupancy rate is above 94 percent throughout
the year. The daily average rate for a five star
room is above $500 and the NYC could use additionally
five star hotels.

The Company believes the acquisition of Trinetics
will be positive due to its knowledge in the plastic
laser welding industry. The addition of the Trinetics
product line and staff will add values to the Companys
growth as their knowledge will be useful with
the Undersea Resort construction. The technology
used in the undersea windows is owned by the
Trinetics  www.tg4.us

Trinetics has been in business since 1970 and was
founded by Genius David Hofius Sr. Trinetics client
listare Fortune 100 such as Siemens, Mercedes Benz
and so on. Trinetics is a world class boutique
engineering firm that specialized in solving
complicated and complex innovation mechanical
engineering solutions especially, for the
medical industry.The current Trinetics
market share is less than 1 percent of the total market.
Trinetics?annual sales is less than $2 million while
the net profit may reach 25 percent  www.tg4.us

The Company was in the final stage of acquiring
the Marsa shipyard in Malta. However, the Minister of
Industry and Finance along with the shipyard Chairman
and the shipyard CEO delayed the transaction until
the Company was unable to complete the transaction.

Furthermore, as back up the company tried to have
the Maltese government to build our Ships but again
the above gentlemen were dealing with our company
in bad faith. Therefore, the company had no other
choices than to ceased to waste our precious times
and money. Its very important to note that our
company in principal secured had the finance from
a World leader Investment Banker. The only thing
left was the Minister of Finance and Industry
to execute the  contracts. We learned the truth
about the Minister of Industry and Finance Dr.
Gatt greedy agenda from the most powerful
business families in Malta. The Malta shipyards
which includes the Marsa shipyards are located
at the heart of the most expensive real estate
in the south of Europe therefore, Minister Dr.
Gatt with his special interest buddies have
carved the best secretive transfer of a
multibillion dollars properties to their
personal holdings while the skillful and
hard working shipyard employees are left
holding the bags.

The company would like to acknowledge
the great hospitality and cooperation
we received from the following outstanding
gentlemen. His Excellency Ambassador Lowell,
President of General Worker Union Tony Zarb,
Malta Enterprise Executive Joseph Vassallo,
Malta Best Citizen Matthew Frendo and Family.
 Malta Stock Exchange and Nick Cammarata
President of Cammarata and Camilleri
Investment Banker. Ms. Rosanna Zummit
from The Malta News and Alek Ferrugia
from El Torca News which is the Union
Newspaper.

The Company has been successful in
attracting prospective buyers for the
first ship in the full amount of $460
million.The prospective buyers are Fortune
500 companies and billionaire individuals
such as members of the Royal Family of
Saudi Arabia,the Hilton Grand Vacation,
The Hyatt Grand Vacation, The Starwwod
Grand Vacation,and Sothebys International
Real Estate. .Simultaneously, our Company
is in discussions regarding the construction
of our own shipyard with several US states
and foreign governments. The Company will
announce the details as these various
discussions come to fruition. The Company
is asking that the states and the foreign
governments finance the construction and
development of the shipyards in the full
amount of the anticipated cost, $300 million
each. This is necessary because the company
does not have the resources to do this on
its own. These?governmental entities have a
strong incentive to provide the financing
based on the estimated 5,000 highly paying
new jobs which will be created. As today,
the company has no affirmative purchase
contract or contracts signed because
we do not have a shipyard as yet.

The company is negotiating with
the following port authorities, New York City,
Miami, San Francisaco and Venice Italy to place
the Undersea resort and convention. The Undersea
Resort will have 650 suites and 200,000 square
feet of convention space including a 50,000 square
feet world class Pevonia Spa  www.pevonia.com
The company is in discussion with large investment
bankers regarding raising either equity or to
underwrite the bonds. The management is aware
that the company financials are an issue but
feels strongly that the Undersea Resort intellectual
 property net worth is $250,000,000 therefore,
it will offset the  negative cash flow. In
addition, the company plans to reduce the number
of the shares by executing a reverse split.
The company will execute the reverse split at
the appropriate time. Furthermore, the company
is engaged to complete few profitable joint ventures
business which will generate positive cash
into the company balance sheets.

The Company also intends to take advantage of
any reasonable business proposal presented which
management believes will provide the Company
and its stockholders with a viable business
opportunity and fits within the objectives
of the Company and its business development.
 The board of directors will make the final
approval in determining whether to complete
any acquisition, and unless required by
applicable law, the articles of incorporation
or bylaws or by contract, stockholders approval
will not be sought.

Along with the development of the Undersea
Resort and Casino, the investigation of specific
business opportunities and the negotiation,
drafting, and execution of relevant agreements,
disclosure documents, and other instruments
will require substantial management time and
attention and will require the Company to
incur costs for payment of accountants,
attorneys, and others. If a decision is
made not to participate in or complete the
acquisition of a specific business
opportunity, the costs incurred in a
related investigation will not be
recoverable. Further, even if an agreement
is reached for the participation in a
specific business opportunity by way of
investment or otherwise, the failure to
consummate the particular transaction
may result in the loss to the Company of
all related costs incurred.

If and when the Company locates a
business opportunity, management of
the Company will give consideration
to the dollar amount of that entitys
profitable operations and the adequacy
of its working capital in determining
the terms and conditions under which
the Company would consummate such an
acquisition. Potential business
opportunities, no matter which form
they may take, will most likely result
in substantial dilution for the Companys
shareholders due to the issuance of
stock to acquire such an opportunity.

Results of Operations.

(a) Revenues.

The Company reported no revenues for
the three months and nine months ended
September 30, 2007 and no revenue for
the same periods ended September 30, 2006.
The Company does receive rental income
from the building it owns and this revenue
is classified as Other Income.

(b) General and Administrative Expenses.

The Company incurred total selling, general
and administrative expenses of $221,708 for
the three months and $ 485,377 for the nine
months ended September 30, 2007 as compared
to negative expense of 99,209 for the three
months and $ 178,972 for the nine months
ended September 30, 2006; representing an
increase in general and administrative
expenses in 2007 verses the same periods
in 2006. This increase is due primarily
to some expenses increases in consulting
services and operations.

(c) Depreciation.

Depreciation for the three months and
nine months ended September 30, 2007
was $6,710 and $18,336 verses $8,289
in the three months and $23,532 in the
nine months ended September 30, 2006.
The depreciation is attributable to the
building and vehicles owned by the Company
with a lower amount due to the impairment
of a vehicle during the 2007 periods.

(d) Interest Expense.

The Company incurred interest charges
$6,111 in the three months and $ 27,757
for the nine months ended September 30,
2007, compared with $13,535 in the
three months and $33,324 for the nine
months ended September 30, 2006. The
interest expense difference in the
periods ended September 30, 2007
compared to September 30, 2006
resulted in a net increase in
interest due to increased notes
payable and decreased interest on
the building due to the note that
was rewritten in July 2006 resulting
in decreased interest charges.

(e) Net Operating Loss Carryforward.

At September 30, 2007, the Company
had available net operating loss
carryforwards of approximately
$12.3 million that may provide
future tax benefits expiring beginning
in September of 2007; this compares
with net operating loss carryforwards
of approximately $ 11.3 million at
September 30, 2006.

(f) Net Loss.

The Company reported a net loss of
$226,367 for the three months and
$ 499,358 for the nine months ended
September 30, 2007 as compared to
a net gain of $55,780 for the three
months and net loss of $ 213,231
for the nine months ended September
30, 2006. The loss for the periods
ending September 30, 2006 included
losses from discontinued operations
of $ 9,237 for the nine months
period. On a comparative basis
excluding the losses from
discontinued operations the
increased general and
administrative costs during
the period ending during the
respective periods ending
September 30, 2007 attributed
to the larger net loss in 2007.

Factors That May Affect Operating Results.

The operating results of the Company
can vary significantly depending upon a
number of factors, many of which are
outside its control. General factors
that may affect the Companys
operating results include,

A. market acceptance of and changes in demand for products and services,

B. a small number of customers account for, and may in future
periods account for, substantial portions of the Companys
revenue, and revenue could decline because of delays of customer
orders or the failure to retain customers,

C. gain or loss of clients or strategic relationships,

D.announcement or introduction of new services and products
by the Company or by its competitors,

E.price competition,

F.the ability to upgrade and develop systems and
infrastructure to accommodate growth,

G.the ability to introduce and market products
and services in accordance with market demand,

H.changes in governmental regulation, and

I.reduction in or delay of capital spending by
clients due to the effects of terrorism,
war and political instability.

Key Personnel.

The Companys success is largely dependent on the
personal efforts and abilities of its senior management.
The loss of certain members of the Companys senior
management, including the companys chief executive
officer, chief financial officer and chief
technical officer, could have a material adverse
effect on the companys business and prospects.

Operating Activities

The net cash provided by operating activities
was $ 55,708. for the nine months ended
September 30, 2007 compared to net cash
used of $190,025 for the nine months
ended September 30, 2006. This increase
is due to an increased amount of stock
for services issued in 2007 verses
2006 for the respective period.

Investing Activities.

Net cash used in investing activities
was $ 338,000 for the nine months period
ending September 30, 2007 and $ 1,434
for the same period ending September
30, 2006. The cash used in investing
activities for the period ending
September 30, 2007 was attributed
to development costs of the
Undersea Resort and Casino.

Financing Activities.

Net cash provided by financing
activities was $246,439 for the nine
months period ending September 30, 2007
and $173,480 for the same period ending
September 30, 2006. Financing activities
for the period ending September 30, 2007
were higher due to debt issuance and the
addition of an overdraft line of credit.

Liquidity and Capital Resources.

As of September 30, 2007, the Company
had current assets $ 246 and total current
liabilities of $176,322, resulting in net working
capital deficit of $ 176,076.  During the nine
months ended September 30, 2007 and 2006,
the Company incurred losses of $ 499,358 and
$213,231, respectively. The Company had an
accumulated deficit (tax losses forwarded)
of $12,386,147 as of September 30, 2007.
These factors raise substantial doubt as to
the Companys ability to continue as a going
concern. In fact, the Company?s independent accountants
 audit report included in the Form 10KSB for the year
ended December 31, 2006 includes a substantial doubt
paragraph regarding the Companys ability to
continue as a going concern.

The accompanying financial statements have been
prepared assuming that the Company continues as a
going concern that contemplates the realization of
assets and the satisfaction of liabilities in the
normal course of business.  However, the ability of
the Company to continue as a going concern on a
longer term basis will be dependent upon its ability
to generate sufficient cash flow from operations
to meet its obligations on a timely basis, to retain
its current financing, to obtain additional
financing, and ultimately attain profitability.

Our current cash flow will not be sufficient to
maintain our capital requirements for the next
twelve months.  Accordingly, the Company will
need to continue raising capital through either
debt or equity instruments.. The Company believes
it will need to raise additional capital to
continue executing the business plan.
Whereas the Company has been successful
in the past in raising capital, no assurance
can be given that these sources of financing
will continue to be available to us and/or
that demand for our equity/debt instruments
will be sufficient to meet our capital needs,
or that financing will be available on terms
favorable to the Company. The financial statements
do not include any adjustments relating to the
recoverability and classification of liabilities
that might be necessary should the Company be unable
to continue as a going concern.

If funding is insufficient at any time in the future,
the Company may not be able to take advantage of
business opportunities or respond to competitive
pressures, or may be required to reduce the scope
of our planned product development and marketing
efforts, any of which could have a negative
impact on its business and operating results.
In addition, insufficient funding may have a
material adverse effect on our financial
condition, which could require us to,

A. curtail operations significantly,

B. sell significant assets,

C. seek arrangements with strategic partners
or other parties that may require the company to
relinquish significant rights to products,
technologies or markets, or

D.explore other strategic alternatives including
a merger or sale of the Company.

To the extent that the Company raises additional
capital through the sale of equity or convertible
debt securities, the issuance of such securities
may result in dilution to existing stockholders.
If additional funds are raised through the issuance
of debt securities, these securities may have rights,
preferences and privileges senior to holders of
common stock and the terms of such debt could
impose restrictions on our operations.
Regardless of whether our cash assets prove to
be inadequate to meet our operational needs,
we may seek to compensate providers of services
by issuance of stock in lieu of cash, which may
also result in dilution to existing shareholders.

Off Balance Sheet Arrangements.

The Company does not engage in any off balance
sheet arrangements that are reasonably likely
to have a current or future effect on our
financial condition, revenues, and results
of operations, liquidity or capital expenditures.

Inflation.

The impact of inflation on our costs and the
ability to pass on cost increases to its customers
over time is dependent upon market conditions.
We are not aware of any inflationary pressures
that have had any significant impact on our
operations over the past quarter, and the
company does not anticipate that inflationary
factors will have a significant impact on future
operations.

Critical Accounting Policies.

The Securities and Exchange Commission (SEC) has
issued Financial Reporting Release No. 60, Cautionary
Advice Regarding Disclosure About Critical
Accounting Policies (FRR 60), suggesting companies
provide additional disclosure and commentary on their
most critical accounting policies.  In FRR 60, the SEC
has defined the most critical accounting policies as
the ones that are most important to the portrayal of
a companys financial condition and operating results,
and require management to make its most difficult
and subjective judgments, often as a result of the
need to make estimates of matters that are inherently
uncertain.  Based on this definition, the Companys most
critical accounting policies include: (a) use of
estimates in the preparation of financial statements,
 (b) non-cash compensation arrangements,
 and (c) revenue recognition.  The methods,
estimates and judgments the Company uses in applying
these most critical accounting policies have a significant
 impact on the results the Company reports in its financial
statements.

(a)	Use of Estimates in the Preparation of Financial Statements.

The preparation of these financial statements requires the Company
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, the Company evaluates these estimates,
including those related to revenue recognition and
concentration of credit risk.  The Company bases its
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.

(b)	Stock Based Compensation Arrangements.

The Company may issue shares of common stock to various
individuals and entities for management, legal,
consulting and marketing services.  These issuances
will be valued at the fair market value of the
services provided and the number of shares
issued is determined, based upon the open market
closing price of common stock as of the date of
each respective transaction.  These transactions
will be reflected as a component of selling,
general and administrative expenses in the
Companys statement of operations.

(c)	Revenue Recognition.

Sales are recognized when the product or service
is delivered to the customer.

Forward Looking Statements.

Information in this Form 10QSB contains forward looking
statements within the meaning of Rule 175 of the
Securities Act of 1933, as amended, and Rule 3b6
of the Securities Act of 1934, as amended.  When
used in this Form 10QSB, the words expects,
anticipates,believes,plans,will and similar
expressions are intended to identify forward
looking statements.  These are statements that
relate to future periods and include, but are
limited to, statements regarding our adequacy of
cash, expectations regarding net losses and cash flow,
our need for future financing, our dependence on
personnel, and our operating expenses.

Forward looking statements are subject to certain
risks and uncertainties that could cause actual
results to differ materially from those projected.
These risks and uncertainties include, but are not
limited to, those discussed above as well as
risks set forth above under Factors That May
Affect Our Results.  These forward looking
statements speak only as of the date hereof.
The Company expressly disclaims any obligation
or undertaking to release publicly any updates
or revisions to any forward looking statements
contained herein to reflect any change in its
expectations with regard thereto or any change
in events, conditions or circumstances on which
any such statement is based.

ITEM 3.  CONTROLS AND PROCEDURES.

Evaluation of Disclosure Controls and Procedures.

The Company maintains disclosure controls and
procedures (as defined in Rule 13a-15(e) and Rule
15d-15(e) under the Securities Exchange Act of 1934,
as amended) that are designed to ensure that information
required to be disclosed in our periodic reports filed
under the Exchange Act is recorded, processed,
summarized and reported within the time periods
specified in the SECs rules and forms, and that
such information is accumulated and communicated
to our management, including our principal executive
officer, to allow timely decisions regarding required
disclosure.

Because of the inherent limitations in all control
systems, no evaluation of controls can provide
absolute assurance that all control issues and
instances of fraud, if any, will be or have been detected.
These inherent limitations include the realities that
judgments in decision making can be faulty, and that
breakdowns can occur because of simple error or
mistake.  Additionally, controls can be circumvented by
the individual acts of some persons, by collusion of
two or more people, and/or by management
override of the control.  The design of any system
of controls also is based in part upon certain
assumptions about the likelihood of future events,
and there can be no assurance that any design will
succeed in achieving its stated goals under all
potential future conditions; over time, controls
may become inadequate because of changes in
conditions, and/or the degree of compliance
with the policies and procedures may deteriorate.
Because of the inherent limitations in a cost effective
internal control system, misstatements due to error or
fraud may occur and not be detected.

Changes in Disclosure Controls and Procedures.

There were no significant changes in the Companys
disclosure controls and procedures, or in factors
that could significantly affect those controls
and procedures, since their most recent evaluation.

PART II  OTHER INFORMATION

ITEM 1.  LEGAL PROCEEDINGS.

Other than as set forth below, the Company is not
a party to any material pending legal proceedings
and, to the best of its knowledge, no such action
by or against the Company has been threatened.

ITEM 2.  UNREGISTERED SALES OF EQUITY.

The Company made the following sales of
unregistered (restricted) securities during the
period ending September 30, 2007
(a)  On July 1, 2007, the Company issued 250,000
shares of common stock to an individual for service.
These shares were valued at a total of $5,000 ($0.02 per share).
(b)  On July 11, 2007, the Company issued a total of
1,000,000 shares of common stock to an individual for
cash for a total value of $20,000 ($0.02 per share).
(c)   On July 19, 2007 the Company issued a total of
300,000 shares of common stock to one individual for
cash. These shares were valued at $ 6,000 ($0.02 per
share.)
(d)   On July 24, 2007 the Company issued a total of
5,300,000 shares of common stock to two individuals
for service. These shares were valued at $ 159,000
($0.03 per share.)
(e)   On August 14, 2007 the Company issued a total
of 200,000 shares of common stock to one individual
for cash. These shares were valued at $ 4,000
($0.02 per share.)
(f)   On August 29, 2007 the Company issued a total
of 400,000 shares of common stock to two individuals
for cash. These shares were valued at $ 8,000
($0.02per share.)
(g)   On September 4, 2007 the Company issued a
total of 100,000 shares of common stock to one
individual for cash. These shares were valued at
$ 2,000 ($0.02 per share.)
(h)   On September 4, 2007 the Company issued a
total of 200,000 shares of common stock to an
individual for service. These shares were valued
at $ 4,000 ($0.02per share.)
(i)   On September 26 2007 the Company issued a
total of 250,000 shares of common stock to an
individual for cash. These shares were valued at
$ 5,000 ($0.02per share.)
No commissions were paid in connection with
any of these sales.  These sales were undertaken
under Rule 506 of Regulation D under the
Securities Act of 1933.  Each of the transactions
did not involve a public offering and each of the
investors represented that he/she was a
sophisticated or accredited investor as defined
in Rule 502 of Regulation D.

ITEM 3.  DEFAULTS UPON SENIOR SECURITIES.

Not Applicable.

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

None

ITEM 5.  OTHER INFORMATION.

On September 24, 2007 the Company filed a 8K
voiding the merger agreement between the
Company and Trinetics, Inc.

ITEM 6.  EXHIBITS.

31 Rule 13a-14(a)/15d-14(a) Certification of Joseph Cala.

32 Section 1350 Certification of Joseph Cala.






SIGNATURE
Pursuant to the requirements of Section 13 or
15(d) of the Securities Exchange Act of 1934,
the Company has duly caused this report to be
signed on its behalf by the undersigned, thereunto
duly authorized.

Cala Corporation.


Dated, December 3,2007	 By, /s/ Joseph Cala
		         Joseph Cala, President
Principal Executive Officer and Chief Financial Officer



RULE 13a-14(a)/15d-14(a) CERTIFICATION

I, Joseph Cala, certify that,

1.I have reviewed this quarterly report on Form 10QSB of Cala Corporation,

2.Based on my knowledge, this report does not contain any untrue
statement of a material fact or omit to state a material fact
necessary to make the statements made, in light of the
circumstances under which such statements were made, not
misleading with respect to the period covered by this report,

3.Based on my knowledge, the financial statements, and other
financial information included in this report, fairly present
in all material respects the financial condition, results
of operations and cash flows of the small business issuer
as of, and for, the periods presented in this report,

4.I am responsible for establishing and maintaining
disclosure controls and procedures (as defined in
Exchange Act Rules 13a-15(e) and 15d-15(e)) (omitted pursuant
 to extended compliance period) for the small business
issuer and have,

(a) Designed such disclosure controls and procedures, or
caused such disclosure controls and procedures to be designed
under my supervision, to ensure that material information
relating to the small business issuer, including its
consolidated subsidiaries, is made known to me by others
within those entities, particularly during the period in
which this report is being prepared,
(b)  (omitted pursuant to extended compliance period)
(c) Evaluated the effectiveness of the small business
issuers disclosure controls and procedures and presented
in this report our conclusions about the effectiveness of
the disclosure controls and procedures, as of the end of
the period covered by this report based on such evaluation,
and

(d) Disclosed in this report any change in the small
business issuers internal control over financial reporting
that occurred during the small business issuers most
recent fiscal quarter (the small business issuers fourth
fiscal quarter in the case of an annual report) that has
materially affected, or is reasonably likely to materially
affect, the small business issuers internal control over
financial reporting, and

5.I have disclosed, based on my most recent evaluation
of internal control over financial reporting, to the
small business issuers auditors and the audit committee
of the small business issuers board of directors
(or persons performing the equivalent functions),

(a) All significant deficiencies and material weaknesses
in the design or operation of internal control over
financial reporting which are reasonably likely to
adversely affect the small business issuers ability
to record, process, summarize and report financial
information, and
(b) Any fraud, whether or not material, that involves
management or other employees who have a significant
role in the small business issuers internal control
over financial reporting.



Dated, December 3, 2007		/s/ Joseph Cala
                                Joseph Cala,
                                Principal Executive
                                Officer and Principal
                                Financial Officer


SECTION 1350 CERTIFICATION

      In connection with the quarterly report of
Cala Corporation... (Company) on Form 10QSB for the
quarter ended September 30, 2007 as filed with the
Securities and Exchange Commission (Report), the
undersigned, in the capacity and on the date indicated
below, hereby certifies pursuant to Section 906 of
the Sarbanes Oxley Act of 2002 (18 U.S.C. Section 1350),
that to his knowledge,

1.The Report fully complies with the
requirements of Section 13(a) or 15(d) of the
Securities Exchange Act of 1934 and

2.The information contained in the Report fairly
presents, in all material respects, the financial
condition and results of operations of the Company.

Dated, December 3, 2007          /s/ Joseph Cala
                                 Joseph Cala,
                                 Principal Executive
                                 Officer and Principal
                                 Financial Officer