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
MARCH 31, 2006

                               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 March 31, 2006, the Company had 197,283,396 shares of common
stock issued and outstanding.

Transitional Small Business Disclosure Format (check one): Yes No X   .




                                   TABLE OF CONTENTS
  <table>
  
                                                   <c>

PART I  FINANCIAL INFORMATION

	ITEM 1. FINANCIAL STTEMENTS



BALANCE SHEET AS OF MARCH 31, 2006                       3


STATEMENTS OF OPERATIONS FOR

THE THREE MONTHS ENDED MARCH 31, 2005

MARCH 31, 2006                                           4


STATEMENTS OF CASH FLOWS FOR THREE


MONTHS ENDED MARCH 31, 2005 AND


MARCH 31, 2006                                            5


NOTES TO FINANCIAL STTEMENTS                              6

ITEM 2. MANAGEMENTS DISCUSSION AND ANALYSIS OF
         FINANCIAL CONDITION ANDRESULTS OF OPERATIONS     7

ITEM 3. CONTROLS AND PROCEDURES                          13

PART II. OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS                                14

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITITES
         AND USE OF PROCEEDS                             15

ITEM 3. DEFAULTS UPON SENIOR SECURITIES                  15

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF
         SECURITY HOLDERS                                15

ITEM 5. OTHER INFORMATION                                15

ITEM 6. EXHIBITS                                         15

SIGNATURE                                                16
</table>



PART I,  FINANCIAL INFORMATION

ITEM 1.  FINANCAL STATEMENTS.






                          CALA CORPORATION.
                            BALANCE SHEET
                           MARCH 31, 2006
                           (Unaudited)

<Table>


                                                                        <C>
ASSETS
Current assets
  Cash                                                                 $  51,765
  Receivables                                                             42,450
                                                                          ------
      Total current assets                                                94,215
                                                                          ------

Fixed assets
         Building net of depreciation of $ 6,410                         743,590
         Vehicle net of depreciation of  $ 9,263                          36,044
                                                                          ------
               Total fixed assets                                        779,634
                                                                         -------

Other assets
         Deposits                                                          5,260
         Other assets                                                      1,434
                                                                           -----
                        Total assets                                   $ 880,543
                                                                         -------
LIABILITIES AND SHAREHOLDERS  EQUITY
     Current liabilities
         Current portion long term debt                                $  12,957
         Accounts payable	                                          11,412
         Stock redemption payable                                          2,000
         Accrued salaries   officer, stockholder                         132,317
                                                                         -------
		Total current liabilities                                158,686
                                                                         -------
Long  term liabilities
    Notes payable                                                         40,000
         Mortgage on building                                            596,757
          Less, current portion long term debt                           (12,957)
                                                                          ------
                Total long term liabilities                              623,800
                                                                         -------
                      Total liabilities                               $  782,486
                                                                         -------

Shareholders  equity
	Common stock,
          $0.005 par value; 200,000,000 shares authorized
               197,283,396 shares issued and outstanding                 986,255
      Paid in capital	                                                10,285,979
      Accumulated deficit	                                       (11,094,061)
      Stock subscription receivable                                        (80,000)
       Treasury stock  23,200 shares                                          (116)
                                                                               ---
	Total shareholders  equity                                           98,057
                                                                             ------

	Total liabilities and shareholders  equity                  	$  880,543
                                                                           =======
  </table>





                       See accompanying notes to financial statements


                                      CALA CORPORATION.
                                 STATEMENTS OF OPERATIONS
                                         (Unaudited)

   <table>

   
                                                           <c>                 <c>


				                               Three Months       Three Months
					                      March 31, 2005      March 31, 2006



Net Sales					            $         --	 $  309,602

Cost of Goods Sold				                      --	     99,792
                                                                   ------             ------

Gross Profit					                      --    	    209,810
                                                                   ------            -------

Selling, General and  Administrative
   Expenses 		         			          137,754 	     296,913

Depreciation	   				                                                   -- 		           8,583

Interest Expense			                            4,250	      15,818
                                                                    -----             ------

Income (Loss) From Operations	 	                         (142,004)	   (111,505)
                                                                  -------            -------

Income Tax					                      --		 --
                                                                    -----             ------

Net Income (Loss)			                     $  (142,004)  	 $ (111,505)
Loss Per Common Share
   Basic and Diluted			                     $   (0.0010)	 $  (0.0006)
                                                                   ======            ======

Weighted Average
Number of Common
   Shares Outstanding			                      135,619,796	193,053,603
                                                              ===========       ===========

 </table>


            See accompanying notes to financial statements







                           CALA CORPORATION.
                      STATEMENTS OF CASH FLOWS
                            (Unaudited)


 <table>

 
                                                           <c>                <c>
                                                           Three Months	      Three Months
						              Ended	          Ended
		         				  March 31,2005      March 31,2006
Cash flows from operating activities,
   Net (loss)					           $ (142,004)          $ (111,505)
      Adjustments to reconcile net loss to net cash
      provided by (used in) operating activities,
        Depreciation                                              --                 8,583
        Stock for services                                    25,830                 (900)
        Stock for officers salary                                 --                   --
   Increase (decrease) in liabilities,
	Accounts receivable                                       --               (42,450)
       Accrued salary officer                                   75,000                  --
       Accrued expense                                          17,425              34,166
        Non current asset                                           --              (1,434)
       Deposit
         Net cash used in operating activities                 (23,749)	          (113,538)
                                                                ------             -------

Cash flows from investing activities,
       Building mortgage                                            --              (3,243)
                                                                                     -----
           Net cash used by investing activity                      --              (3,243)
                                                                                     -----

Cash flows from financing activities
         Loan payable   officer                                  3,150                  --
         Stock for cash                                         18,000             106,500
         Stock subscription                                      2,500                  --
                                                                 -----                ----
             Net cash provided by financing activities          23,650             106,500
                                                                ------             -------

Increase (decrease) in cash				           (99)            (10,281)

Cash   beginning of period                                         164              62,046
                                                                   ---              ------

Cash end of period					     $      65           $  51,765
                                                                   ---              ------

Supplemental schedule of cash flow information,
        Interest paid					     $   2,150	          $     --
                                                                 =====                 ===

        Income taxes paid                                    $      --           $      --
                                                                 =====                 ===
Supplemental schedule of non monetary transactions
7,000,000 shares of common stock @$ 0.016 per share
for accrued salary                                                       $ 112,500
1,083,000 shares of common stock @ $0.02385
per share for service                                                    $  25,830
                                                                            ------

 </table>





                        CALA CORPORATION.
                   NOTES TO FINANCIAL STATEMENTS
                           (Unaudited)

1.NOTE 1:    DESCRIPTION OF BUSINESS

Cala Corporation (formerly Magnolia Foods, Inc.) 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 Undersea Resort, Casino.SPA,Shopping Center
and Largest Aquarium, along with a cruise lifestyle Megaship.
In addition the Company operates restaurants under lease.

On January 9, 2006 the Company entered a lease on space of
4,500 square feet for a restaurant. The duration of the
lease is 10 years with a renewable option for 5 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.


NOTE 2:SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. Basis,The Company uses the accrual method of accounting.

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
December 31, 2005 and 2004, 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 Non Cash
Transaction, The companys accounting policy for issuing shares
in a non cash 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. In 2004, 236,441 shares were
repurchased to treasury and recorded as unissued.  In addition,
1,136,800 shares were purchased for $16,000 for the treasury.
In 2005 23,200 shares were purchased for treasury at
the cost of $ 116.

NOTE 3: RECENT ACCOUNTING PRONOUNCEMENTS

In December 2002, Statement of Accounting Standards (SFAS)
No. 148, Accounting for Stock Based Compensation, Transition and
Disclosure, was issued by the Financial Accounting Standards
Board (FASB).  This Statement amends SFAS No. 123, Accounting
for StockBased Compensation, to provide alternative methods of
transition for an entity that voluntarily changes to the fair
value based method of accounting for stock based employee compensation.
In addition, this Statement amends the disclosure requirements of
SFAS No. 123 and Accounting Principles Board Opinion No. 28, Interim
Financial Reporting, to require prominent disclosures in both annual
and interim financial statements about the method of accounting for
stock based employee compensation and the effect of the method used
on reported results.  SFAS No. 148 is effective for fiscal years
ending after December 15, 2002 and for interim periods beginning
after December 15, 2002.

In May 2004, the FASB issued SFAS No. 150, Accounting for Certain
Financial Instruments with Characteristics of Both Liabilities and
Equity. SFAS No. 150 requires that certain financial instruments
with characteristics of both liabilities and equity be classified as
a liability.  In November 2004, the FASB deferred application of
certain provisions of SFAS No. 150 through FASB Staff Position
(FSP) No. 150 3, which eliminates the disclosure requirements for
certain mandatory redeemable instruments and prohibits early
adoption of instruments within the scope of the deferrals
established by FSP No. 150 3.  As a result of FSP No. 150 3,
the Company does not expect the adoption of this Statement
will have a material impact on the Companys financial position,
results of operations or cash flows.

NOTE 4: RELATED PARTY TRANSACTIONS

In 2005, the officer of the Company was issued 7,000,000 shares
to reduced accrued salary of $ 112,500. In 2004, the same officer
was issued 51,546,000 shares in lieu of $515,460 of accrued salary
and 7,305,000 shares for $87,500 of salary.  Also in 2004 the
officer also received 1,392,800 shares to reduce the other
payable officer by $13,928.

Common stocks were issued to the officer in exchange for services.
The stocks issued were recorded using the fair market value of
the services provided.  The officer is also
eimbursed for expenses paid on behalf of the Company as needed.
Also, see Note 2, Item F.

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 plans to build the first UnderSea Resort & Casino,
the first Undersea Residence, and the first Residence Fractional
Ownership. The first development will be the residence and
the fractional ownership, and the project will be financed
from preselling individual units.The Company estimates that
the average residential development should generate approximately
$600 million while the total development cost should run around
$460 million. Therefore, the management believes that the project
has a great chance of success. Further, the company is
in discussions with leaders in the timeshare and fractional
unit industry to explore the possibility of a partnership or
contractual arrangement with the Company. The possibilities
in this industry are tremendous, because demand for oceanic
properties is the highest it has ever been and the supply is scarce.
The undersea residences have the entire ocean available with no
purchase costs, and without the limitations of land. According to
the recently released Future Timeshare Buyers 2004 Market Profile,
13.4 million adults are interested in purchasing some form of
timeshare during the next two years.
The next generation of owners is well educated and the highest
concentration of interest in purchasing is among GenXers.
In addition, the study documents that prospective owners
are experienced and enthusiastic travelers. The Company
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.
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.

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 revenues of $ 309,602 for the three months
ended March 31, 2006.This compares to no revenue for the three
months ended March 31, 2005.  The Company experienced revenue due
to the leased restaurants that were operated during the period

(b) Selling, General, and Administrative Expenses.

The Company incurred total selling, general and administrative
expenses of $137,754 for the three months ended March 31, 2005 as
compared to $296,913 the three months ended March 31, 2006;
representing an increase of $159,159.  This increase is due
primarily to the expenses of the restaurant operations.

(c) Depreciation and Amortization.

Depreciation and amortization for the three months ended March 31,
2006 was $8,583 and zero in the three months ended March 31, 2005.
The depreciation is attributable to the building and vehicle
which were purchased in the last quarter of 2005.

(d)  Interest Expense.

The Company incurred interest charges $15,818 in the three months
ended March 31, 2006, compared with $4,250 in the three months ended
March 31, 2005. The interest expense increase  in the quarter ended
March 31, 2006 is the result of the mortgage on the building
purchased by the Company.

(e) Net Operating Loss Carryforward.

At March 31, 2006, the Company had available net operating loss
carryforwards of approximately  $11.1 million that may provide
future tax benefits expiring beginning in June of 2006; this
compares with net operating loss carryforwards of approximately
$3.9 million at March 31,2005. The planned reorganization and
resulting change in control will have an impact on any future
benefits from the net operating loss carryforward. (See Note 5:
Agreement and Plan of Reorganization)

(f) Net Loss.

The Company reported a net loss of $111,505 for the three months
ended March 31, 2006 as  compared to a net loss of $142,004
for the three months ended March 31, 2005. The lower
net loss for the current quarter is primarily due to the
operations of the restaurants  and the revenue generated by them.

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 market acceptance of and changes in demand for products
and services 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 gain or
loss of clients or strategic relationships,announcement or
introduction of new services and products by the Company or
by its competitors price competition,the ability to upgrade
and develop systems and
infrastructure to accommodate growth, the ability to
introduce and market products and services in accordance
with market demand,changes in governmental regulation and
reduction in or delay of capital spending by clients due
to the effects of terrorism, war and political instability.

2.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 used in operating activities was $113,538. for
the three months ended  March 31, 2006 compared to $23,749
for the three months ended March 31, 2005. This increase is
attributed to many changes from period to period, but primarily
to the pay down of outstanding payables and other accrued expenses.

Investing Activities.

Net cash used in investing activities was $ 3,242 for the three
months period ending March 31, 2006 and zero for the same period
ending March 31, 2005.This was due to the mortgage payments on
the building owned by the Company.

Liquidity and Capital Resources.

As of March 31, 2006, the Company had total current assets of
$94,215 and total current liabilities of $158,686, resulting
in net working capital deficit of $ 64,471. The Company
has cash of $ 51,765.  During the three months ended
March 31, 2006 and 2005, the Company  incurred losses of
$111,505 and $142,004, respectively, and the Company had an
accumulated deficit of $11,094,061 as of March 31, 2006.
These factors raise substantial doubt as to  the Companys ability
to continue as a going concern.  In fact, the Companys independent
accountants audit report included in the Form 10KSB for the year
ended December 31,2005 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,
 curtail operations significantly,sell significant assets,seek
 arrangements with strategic partners or other parties that
 may require the company to relinquish significant rights to
 products, technologies or markets or,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.However in the next quarter
the company will report its Undersea Intellectual property
asset which will be in the millions of dollars.


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 3b 6 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 not 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 SEC 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.

 As of the end of the period covered by this report, our management
 carried out an evaluation, under the supervision and with the
 participation of our principal executive officer, of our
 disclosure controls and procedures (as defined in Rule 13a 15(e)
 and Rule 15d 15(e) of the  Exchange Act).  Based upon the evaluation,
 our principal executive officer concluded that our disclosure controls
 and procedures are effective to ensure that information required
 to be disclosed by us in the reports that we file or submit under
 the Exchange Act is  recorded, processed, summarized and reported,
 within the time periods specified in the  Commissions rules and forms.

 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 March 31, 2006

    (a)  On February 28, 2006, the Company sold a total of 9,366,667
    shares of common stock to sixteen individuals for cash.
    These shares were valued at a total of
    $101,500 ($0.01 to 0.023 per share).
    (b)  On March 27, 2006, the Company issued a total of 4,250,000
    shares of common stock for cash rendered to five individuals for
    a total value of $45,000 ($0.01 to 0.02 per 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 they where
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.

           None

ITEM 6.  EXHIBITS.



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

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: August 15, 2006                      By: /s/ Joseph Cala
		                                Joseph Cala, CEO,
                                                Chairman of the Boaard


RULE 13a 14(a) CERTIFICATION
I, Joseph Cala, certify that
 1. I have reviewed this quarterly report on For 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 marerial fact
 necessary to make the statements made, in light ofthe circumstances
 under which such sttements were made, not misleading with respect
 to the period covered by this report.
 3. Based on my knowledge, the financial sttements, 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 maintaing 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 te effectiveness of the small business
     issuers disclosure controls and procedures and presented in
     this re port our conclusions about the effectiveness of 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 reasonable likely to materially affect, the small
     business issuers nternal control over financial reporting
     and

5. I have disclosed, based on mymost recent evaluation of internal
control over financial reporting, to the small business issuers
auditors and the audit committee of the small business
issues board of directors (or persons performing the equivalent
functions)
(a) All significant deficiencies and material weaknesses in the design
or operation of internal cn troll over financial reporting which are
reasonably likely to adversely affect the small business issuers
ability to record, parocess, summarize and report financial
information and
(b) Any fraud, whether or not material, that involves management or
other employees who have a signigicant role in the small business
issuers internal control over financial reporting.

Dated  August 15, 2006                       /s/ Joseph Cala
                                                 Joseph Cala, CEO,
                                             Chairman of the Board











SECTION 1350 CERTIFICATION
In connection with the quarterly  report of Cala Corporation.
(Company on Form 10QSB)for the quarter ended March 31, 2006
as filed with the Securitites and Exchange Commission
(Report), the undersigned, in the capacity and on the date
indicated below, hereby certifies pursuant to Section 906 of
the SarbanesOxley 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 persents,
in all material respects,the financial condition and results
of operations of the Company.

Dated, August 15, 2006                     /s/ Joseph Cala
                                           Joseph Cala, CEO,
                                     Chairman of the Board