U. S. Securities and Exchange Commission
                         Washington, D. C.  20549


                                FORM 10-QSB


[X]  QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES
     EXCHANGE ACT OF 1934

     For the quarterly period ended April 30, 2006

[ ]  TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES
     EXCHANGE ACT OF 1934

     For the transition period from                to
                                    --------------    ---------------


                      Commission File No. 0000-4494
                      -----------------------------

                     Commercial Property Corporation
                     -------------------------------
      (Exact name of small business issuer as specified in its charter)

         Delaware                                      13-5661446
         --------                                      ----------
(State or Other Jurisdiction of                  (I.R.S. Employer I.D. No.)
 incorporation or organization)

                 3884 East North Little Cottonwood Road
                      Salt Lake City, Utah 84092
                      --------------------------
                 (Address of Principal Executive Office)

      Issuer's Telephone Number, including Area Code:  (801) 942-0555

                          9005 Cobble Canyon Lane
                            Sandy, Utah 84093
                            -----------------
(Former name, former address and former fiscal year, if changed since last
                             report)

Check whether the Issuer (1) has filed all reports required to be filed by
Sections 13 or 15(d) of the Exchange Act during the past 12 months (or for
such shorter period that the Issuer was required to file such reports),
and (2) has been subject to such filing requirements for the past 90 days.

(1)  Yes X     No                  (2)  Yes X   No
        ---      ---                       ---    ---

Indicate by check mark whether the Issuer is a shell company (as defined by
Rule 12b-2 of the Exchange Act)  Yes X   No
                                       ---    ---
<PAGE>
             APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY
                PROCEEDINGS DURING THE PRECEDING FIVE YEARS

Not applicable.


                   APPLICABLE ONLY TO CORPORATE ISSUERS

Indicate the number of shares outstanding of each of the Issuer's classes
of common stock, as of the latest practicable date:

                            April 30, 2006

                              2,054,652
                              ---------

Transitional small business disclosure format (check one):  Yes     No X
                                                               ---    ---
                  PART I - FINANCIAL INFORMATION

Item 1.   Financial Statements.

          The financial statements of Commercial Property Corporation, a
Delaware corporation (the "Company," "we," "our" or words of similar import)
required to be filed with this 10-QSB Quarterly Report were prepared by
management, and commence on the following page, together with Related Notes.
In the opinion of management, the Financial Statements fairly present the
financial condition of the Registrant.
<PAGE>
                 COMMERCIAL PROPERTY CORPORATION
                  (A Development Stage Company)

              UNAUDITED CONDENSED FINANCIAL STATEMENTS

                           April 30, 2006
<PAGE>
                 COMMERCIAL PROPERTY CORPORATION
                  [A Development Stage Company]




                             CONTENTS

                                                                     PAGE

          Unaudited Condensed  Balance Sheet,
               April 30, 2006                                         F-2


          Unaudited Condensed Statements of Operations,
               for the three and six months ended April 30, 2006
               and 2005 and from the re-entering of
               development stage on November 19, 1997
               through April 30, 2006                                 F-3


          Unaudited Condensed Statements of Cash Flows,
               for the six months ended April 30, 2006
               and 2005 and from the re-entering of
               development stage on November 19, 1997
               through April 30, 2006                                 F-4


          Notes to Unaudited Condensed Financial Statements     F-5 - F-8

<PAGE>
                 COMMERCIAL PROPERTY CORPORATION
                  (A Development Stage Company)
                UNAUDITED CONDENSED BALANCE SHEETS


                              ASSETS

                                                                  April 30,
                                                                    2006
CURRENT ASSETS

 Cash                                                            $          -
                                                                 ------------
  Total Current Assets                                           $          -
                                                                 ------------
                                                                 $          -
                                                                 ============

          LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)

CURRENT LIABILITIES

 Accounts payable                                                $     41,489
 Advances from related parties                                         27,906
                                                                 ------------
  Total Current Liabilities                                            69,395
                                                                 ------------

COMMITMENTS AND CONTINGENCIES
[See Note 6]                                                                -
                                                                 ------------
  Total Liabilities                                                    69,395
                                                                 ------------
STOCKHOLDERS' EQUITY (DEFICIT):
     Preferred stock, $.001 par value, 10,000,000
     shares authorized, no shares issued and
     outstanding                                                            -
     Common stock, $.001 par value, 50,000,000
     shares authorized, 2,054,652 shares issued
      and outstanding                                                   2,055
     Capital in excess of par value                                 2,033,097
     Retained deficit                                              (2,011,964)
     Deficit accumulated during the development
      stage                                                           (92,583)
                                                                   ----------
          Total Stockholders' Equity (Deficit)                        (69,395)
                                                                   ----------
                                                                   $        -
                                                                   ==========


The accompanying notes are an integral part of these unaudited condensed
financial statements.
                                F-2
<PAGE>

                 COMMERCIAL PROPERTY CORPORATION
                  (A Development Stage Company)
             UNAUDITED CONDENSED STATEMENTS OF OPERATIONS


                                                                From the
                                 For the Three  For the Six  Re-entering of
                                 Months Ended   Months Ended Development Stage
                                   April 30,      April 30,   on November 19,
                           __________________________________  1997 Through
                              2006     2005      2006    2005  April 30, 2006
                           ________ _________ _________ _____ _______________
REVENUE                    $      - $       - $       - $      -  $         -

EXPENSES:
  General and administrative  8,739    12,081    10,455   17,353       92,583
                           ________ _________ _________ ________  ___________
LOSS BEFORE INCOME TAXES     (8,739)  (12,081)  (10,455) (17,353)     (92,583)

CURRENT INCOME TAX EXPENSE        -         -         -        -           -

DEFFERED INCOME TAX EXPENSE       -         -         -        -           -
                           ________ _________ _________ ________  ___________

NET LOSS                   $ (8,739)$ (12,081)$ (10,455)$(17,353)$    (92,583)
                           ________ _________ _________ ________  ___________

LOSS PER COMMON SHARE      $   (.00)$    (.01)$    (.01)$   (.01)
                           -------- --------- --------- --------


The accompanying notes are an integral part of these unaudited condensed
financial statements.
                                F-3
<PAGE>
                 COMMERCIAL PROPERTY CORPORATION
                  (A Development Stage Company)
             UNAUDITED CONDENSED STATEMENTS OF CASH FLOWS

                                                                   From the
                                                                Re-entering of
                                           For the           Development Stage
                                       Six Months Ended      on November 19,
                                           April 30,           1997 through
                                      2006          2005      April 30, 2006

Cash Flows from Operating Activities:
  Net loss                                $ (10,455)  $  (17,353)  $ (92,583)
  Adjustments to reconcile net loss to
   net cash used by operating activities:
   Stock issued for services rendered             -            -      18,963
   Changes in assets and liabilities:
   Increase (decrease) in accounts payable    6,377        1,971      44,519
                                          ---------   ----------   ---------
        Net Cash (Used) by Operating
        Activities                           (4,078)     (15,382)    (29,101)
                                          ---------   ----------   ---------
Cash Flows from Investing Activities              -            -           -
                                          ---------   ----------   ---------
        Net Cash (Used) by Investing
        Activities                                -            -           -
                                          ---------   ----------   ---------
Cash Flows from Financing Activities:
  Capital contributions                           -            -       1,195
  Advances from related parties               4,078       15,382      27,906
                                          ---------   ----------   ---------
   Net Cash Provided by Financing
    Activities                                4,078       15,382      29,101
                                          ---------   ----------   ---------
Net Increase (Decrease) in Cash                   -            -           -

Cash at Beginning of Period                       -            -           -
                                          ---------   ----------   ---------
Cash at End of Period                     $       -   $        -   $       -
                                          =========   ==========   =========
Supplemental Disclosures of Cash Flow information:

  Cash paid during the period for:
  Interest                                $       -   $        -   $       -
  Income taxes                            $       -   $        -   $       -

Supplemental Schedule of Noncash Investing and Financing Activities:

  From the re-entering of development stage on November 19, 1997 through
  April 30, 2006:

    In January 2006, a company paid legal fees of $3,030 on behalf of the
    Company for an acquisition that was terminated.  The payment was treated
    as a contribution to capital.

    In April 1998, the Company issued 1,742,500 shares of common stock for
    services rendered valued at $8,713.

    In March 1998, the Company issued 205,000 shares of common stock for
    services rendered valued at $10,250.

The accompanying notes are an integral part of these unaudited condensed
financial statements.
                                F-4
<PAGE>
                 COMMERCIAL PROPERTY CORPORATION
                  (A Development Stage Company)
         NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

     Organization - Commercial Property Corporation ("the Company") was
     organized under the laws of the State of Delaware on November 15, 1955
     as Inland Mineral Resources Corp., but later changed its name to Parker-
     Levitt Corporation.  The Company has been known as Commercial Property
     Corporation since 1977.  The Company was previously engaged in various
     real estate and development projects.  The Company had entered into
     several business acquisitions with subsidiaries and held various limited
     partnership interests.  The operations of the Company were not
     successful and the Company discontinued the majority of its operations
     by 1981.  In 1984, the Company had its corporate charter canceled by the
     State of Delaware.  In 1997, the Company issued common stock which
     resulted in a change in control.  The Company is considered to have re-
     entered into a new development stage on November 19, 1997.  In June
     2003, the Company was reinstated with the State of Delaware.  The
     Company is presently an inactive shell pursuing a suitable business
     opportunity.  Any transaction with an operating company will likely be
     structured similar to a reverse acquisition in which a controlling
     interest in the Company will be acquired by the successor operation.  In
     such a transaction, the shareholders of the Company will likely own a
     minority interest in the combined company after the acquisition and
     present management of the Company will likely resign and be replaced by
     the principals of the operating company.

     Condensed Financial Statements - The accompanying financial statements
     have been prepared by the Company without audit.  In the opinion of
     management, all adjustments (which include only normal recurring
     adjustments) necessary to present fairly the financial position, results
     of operations and cash flows at April 30, 2006 and 2005 and for the
     periods then ended have been made.

     Certain information and footnote disclosures normally included in
     financial statements prepared in accordance with accounting principles
     generally accepted in the United States of America have been condensed
     or omitted.  It is suggested that these condensed financial statements
     be read in conjunction with the financial statements and notes thereto
     included in the Company's October 31, 2005 audited financial statements.
     The results of operations for the periods ended April 30, 2006 and 2005
     are not necessarily indicative of the operating results for the full
     year.

     Development Stage - The Company is considered a development stage
     company as defined in Statement of Financial Accounting Standards No. 7.

     Cash and Cash Equivalents - The Company considers all highly liquid debt
     investments purchased with a maturity of three months or less to be cash
     equivalents.

     Income Taxes -The Company accounts for income taxes in accordance with
     Statement of Financial Accounting Standards No. 109, "Accounting for
     Income Taxes" which requires an asset/liability approach for the effect
     of income taxes.

     Loss Per Share - The computation of loss per share is based on the
     weighted average number of shares outstanding during the period
     presented in accordance with Statement of Financial Accounting Standards
     No. 128, "Earnings Per Share" [See Note 5].
                               F-5
<PAGE>
                 COMMERCIAL PROPERTY CORPORATION
                  [A Development Stage Company]

        NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES [Continued]

     Accounting Estimates - The preparation of financial statements in
     conformity with accounting principles generally accepted in the United
     States of America requires management to make estimates and assumptions
     that affect the reported amounts of assets and liabilities, the
     disclosures of contingent assets and liabilities at the date of the
     financial statements and the reported amount of revenues and expenses
     during the reported period.  Actual results could differ from those
     estimated.

     Recently Enacted Accounting Standards - Statement of Financial
     Accounting Standards ("SFAS") No. 151, "Inventory Costs - an amendment
     of ARB No. 43, Chapter 4", SFAS No. 152, "Accounting for Real Estate
     Time-Sharing Transactions - an amendment of FASB Statements No. 66 and
     67", SFAS No. 153, "Exchanges of Nonmonetary Assets - an amendment of
     APB Opinion No. 29", SFAS No. 123 (revised 2004), "Share-Based Payment",
     SFAS No. 154, "Accounting Changes and Error Corrections - a replacement
     of APB Opinion No. 20 and FASB Statement No. 3", and SFAS No. 155,
     "Accounting for Certain Hybrid Financial Instruments   an amendment of
     FASB Statements No. 133, 140", and SFAS No. 156, "Accounting for the
     Servicing of Financial Assets," were recently issued.  SFAS No. 151,
     152, 153, 123 (revised 2004), 154, 155 and 156 have no current
     applicability to the Company or their effect on the financial statements
     would not have been significant.

     Restatement - In March 2005, the Company effected a 2-for-1 forward
     stock split.  The financial statements have been restated, for all
     periods presented, to reflect the stock split and change in par value
     [See Note 2].

     In April 1998, the Company effected a 100-for-1 reverse stock split.  In
     December 2004, the Company amended its articles of incorporation to
     change the common stock par value.  The financial statements have been
     restated, for all periods presented, to reflect the stock split and
     change in par value [See Note 2].

     Reclassification - The financial statements for periods prior to April
     30, 2006 have been reclassified to conform to the headings and
     classifications used in the April 30, 2006 financial statements.

NOTE 2 - CAPITAL STOCK

     Preferred Stock   In December 2004, the Company amended its articles of
     incorporation to authorize 10,000,000 shares of preferred stock, $.001
     par value, with such rights, preferences and designations and to be
     issued in such series as determined by the Board of Directors.  No
     shares are issued and outstanding at
     April 30, 2006.

     Common Stock - In March 1998, the Company issued 205,000 shares of its
     previously authorized but unissued common stock for services valued at
     $10,250.  The stock issuance resulted in a change of control of the
     Company.  The former officers and directors resigned and new officers
     and directors were appointed.
                               F-6
<PAGE>
                 COMMERCIAL PROPERTY CORPORATION
                  [A Development Stage Company]

        NOTES TO UNAUDITED CONDENSED FINANCIAL STATEMENTS

NOTE 2 - CAPITAL STOCK [Continued]

     In April 1998, the Company effected a 100-for-1 reverse stock split.  No
     shareholder was to be reduced to less than 50 shares; therefore, an
     additional 56,632 shares were issued in conjunction with the reverse
     split.  The financial statements have been restated, for all periods
     presented, to reflect the stock split.

     In April 1998, the Company issued 1,742,500 shares of its previously
     authorized but unissued common stock for services valued at $8,713.

     In December 2004, the Company amended its articles of incorporation to
     authorize 50,000,000 shares of common stock with $.001 par value.
     Previously, the Company had authorized 3,000,000 shares of common stock
     with $.01 par value.  The financial statements have been restated for
     all periods presented to reflect the change in par value.

     In March 2005, the Company effected a 2-for-1 forward stock split.  The
     financial statements have been restated, for all periods presented, to
     reflect the stock split.

     The Company incurred legal fees pursuant to an unsuccessful acquisition.
     Upon termination of the acquisition in January 2006 the target company
     paid $3,030 of legal fees on behalf of the Company.  The payment has
     been treated as a contribution of capital.

NOTE 3 - RELATED PARTY TRANSACTIONS

     Advances - An officer/shareholder of the Company has paid expenses
     totaling $27,906 on behalf of the Company.  The advances are due on
     demand and bear no interest.

     Management Compensation - During the six months ended April 30, 2006 and
     2005, the Company did not pay any compensation to its officers and
     directors.

     Office Space - The Company has not had a need to rent office space.  An
     officer/shareholder of the Company is allowing the Company to use his
     home as a mailing address, as needed, at no expense to the Company.

NOTE 4 - GOING CONCERN

     The accompanying financial statements have been prepared in conformity
     with accounting principles generally accepted in the United States of
     America, which contemplate continuation of the Company as a going
     concern.  However, the Company has no on-going operations and has
     current liabilities in excess of current assets.  These factors raise
     substantial doubt about the ability of the Company to continue as a
     going concern.  In this regard, management is proposing to raise any
     necessary additional funds not provided by operations through loans or
     through sales of its common stock or through a possible business
     combination with another company.  There is no assurance that the
     Company will be successful in raising this additional capital or in
     establishing profitable operations.  The financial statements do not
     include any adjustments that might result from the outcome of these
     uncertainties.

                               F-7
<PAGE>
                 COMMERCIAL PROPERTY CORPORATION
                  [A Development Stage Company]

         NOTES TO UNAUDTED CONDENSED FINANCIAL STATEMENTS

NOTE 5 - LOSS PER SHARE

     The following data shows the amounts used in computing loss per share:


                                         For the Three     For the Six
                                         Months Ended      Months Ended
                                           April 30,         April 30,
                                    ____________________ ____________________
                                       2006       2005      2006      2005
                                    _________   ________ ________   _________
   Loss available to common
     Shareholders (numerator)       $  (8,739)  $(12,081)$(10,455)  $ (17,353)
                                    _________   ________ ________   _________

   Weighted average number
     of common shares outstanding
     used in loss per share during
     the period (denominator)       2,054,652  2,054,652  2,054,652 2,054,652
                                    _________  _________  _________ _________


  Dilutive loss per share was not presented; as the Company had no common
  equivalent shares for all periods presented that would effect the
  computation of diluted loss per share.

NOTE 6 - COMMITMENTS AND CONTINGENCIES

  The Company has not been active for 20 years, since it discontinued its
  real estate operations.  Management believes that there are no valid
  outstanding liabilities from prior operations.  If a creditor were to come
  forward and claim a liability, the Company has committed to contest the
  claim to the fullest extent of the law.  Due to various statutes of
  limitations and because the likelihood that a 20-year old liability would
  not still be valid, no amount has been accrued in these financial
  statements.
                              F-8
<PAGE>
Item 2.   Management's Discussion and Analysis or Plan of Operation.
--------------------------------------------------------------------

Plan of Operation.
------------------

         The Company has not engaged in any material operations since the
fiscal year ended October 31, 1981, or during the quarterly period ended
April 30, 2006, or to the date hereof.

         The Company's plan of operation for the next 12 months is to:(i)
consider guidelines of industries in which the Company may have an interest;
(ii) adopt a business plan regarding engaging in business in any selected
industry; and (iii) to commence such operations through funding and/or the
acquisition of a "going concern" engaged in any industry selected.

         During the next 12 months, the Company's only foreseeable cash
requirements will relate to maintaining the Company in good standing or the
payment of expenses associated with reviewing any potential industries as a
business venture, which the Company expects to pay from any cash resources or
loans from members of management.

Item 3.   Controls and Procedures.
----------------------------------

         As of the end of the period covered by this Quarterly Report, we
carried out an evaluation, under the supervision and with the participation of
our President and Secretary/Treasurer, of the effectiveness of the design and
operation of our disclosure controls and procedures.  Based on this
evaluation, our President and Chief Financial Officer concluded that our
disclosure controls and procedures are effectively designed to ensure that
information required to be disclosed or filed by us is recorded, processed or
summarized, within the time periods specified in the rules and regulations of
the Securities and Exchange Commission.  It should be noted that the design of
any system of controls 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, regardless of how remote.  In addition, we reviewed our internal
controls, and there have been no significant changes in our internal controls
or in other factors that could significantly affect those controls subsequent
to the date of their last evaluation.

                    PART II - OTHER INFORMATION

Item 1.   Legal Proceedings.
----------------------------

          None; not applicable.

Item 2.   Unregistered Sales of Equity Securities and Use of Proceeds.
----------------------------------------------------------------------

          None; not applicable.

Item 3.   Defaults Upon Senior Securities.
------------------------------------------

          None; not applicable.

Item 4.   Submission of Matters to a Vote of Security Holders.
--------------------------------------------------------------

          None; not applicable.

Item 5.   Other Information.
----------------------------

          None; not applicable.

Item 6.   Exhibits.
-------------------

          Exhibits.

               31.1 302 Certification of David C. Merrell

               31.2 302 Certification of Kristine M. Rogers

               32   906 Certification

<PAGE>

                               SIGNATURES

          Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly caused this Quarterly Report to be signed on its
behalf by the undersigned thereunto duly authorized.

                                        Commercial Property Corporation

Date: 6/8/2006                          By/s/David C. Merrell
     ----------                         -------------------------------------
                                        David C. Merrell
                                        Director and President


Date: 6/8/2006                          By/s/Kristine M. Rogers
     ----------                         -------------------------------------
                                        Kristine M. Rogers
                                        Secretary and Treasurer


Exhibit 31.1

                   CERTIFICATION PURSUANT TO
         SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

     I, David C. Merrell, President of Commercial Property Corporation (the
"small business issuer"), certify that:

     1.   I have reviewed this Quarterly Report on Form 10-QSB of the small
business issuer;

     2.   Based on my knowledge, this Quarterly 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 Quarterly Report;

     3.   Based on my knowledge, the financial statements, and other
financial information included in this Quarterly 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 Quarterly Report;

     4.   The small business issuer's other certifying officer(s) and I are
responsible for establishing and maintaining disclosure controls and
procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) and internal
control over financial reporting (as defined in Exchange Act Rules 13a-15(f)
and 15d-15(f)) 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 Quarterly Report is being prepared;

     b)   evaluated the effectiveness of the small business issuer's
          disclosure controls and procedures and presented in this report my
          conclusions about the effectiveness of the disclosure controls and
          procedures, as of the end of the period covered by this Quarterly
          Report based on such evaluation; and

     c)   disclosed in this Quarterly Report any change in the small business
          issuer's internal control over financial reporting that occurred
          during the small business issuer's most recent fiscal quarter (the
          small business issuer's fourth fiscal quarter in the case of an
          annual report) that has materially affected, or is reasonably likely
          to materially affect, the small business issuer's internal control
          over financial reporting; and

     5.   The small business issuer's other certifying officer(s) and I have
disclosed, based on our most recent evaluation of internal control over
financial reporting, to the small business issuer's auditors and the audit
committee of the small business issuer's 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 issuer's
          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
          issuer's internal control over financial reporting.

Dated: 6/8/2006                      Signature:/s/David C. Merrell
      ----------                               ----------------------
                                               David C. Merrell
                                               President
Exhibit 31.2

                   CERTIFICATION PURSUANT TO
         SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

     I, Kristine M. Rogers, Secretary/Treasurer of Commercial Property
Corporation (the "small business issuer"), certify that:

     1.   I have reviewed this Quarterly Report on Form 10-QSB of the small
business issuer;

     2.   Based on my knowledge, this Quarterly 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 Quarterly Report;

     3.   Based on my knowledge, the financial statements, and other
financial information included in this Quarterly 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 Quarterly Report;

     4.   The small business issuer's other certifying officer(s) and I are
responsible for establishing and maintaining disclosure controls and
procedures (as defined in Exchange Act Rules 13a-14 and 15d-14) and internal
control over financial reporting (as defined in Exchange Act Rules 13a-15(f)
and 15d-15(f)) 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 Quarterly Report is being prepared;

     b)   evaluated the effectiveness of the small business issuer's
          disclosure controls and procedures and presented in this report my
          conclusions about the effectiveness of the disclosure controls and
          procedures, as of the end of the period covered by this Quarterly
          Report based on such evaluation; and

     c)   disclosed in this Quarterly Report any change in the small business
          issuer's internal control over financial reporting that occurred
          during the small business issuer's most recent fiscal quarter (the
          small business issuer's fourth fiscal quarter in the case of an
          annual report) that has materially affected, or is reasonably likely
          to materially affect, the small business issuer's internal control
          over financial reporting; and

     5.   The small business issuer's other certifying officer(s) and I have
disclosed, based on our most recent evaluation of internal control over
financial reporting, to the small business issuer's auditors and the audit
committee of the small business issuer's 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 issuer's
          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
          issuer's internal control over financial reporting.

Dated: 6/8/2006                      Signature:/s/Kristine M. Rogers
      ----------                               ----------------------
                                               Kristine M. Rogers
                                               Secretary/Treasurer

Exhibit 32
                    CERTIFICATION PURSUANT TO
                     18 U.S.C. SECTION 1350,
                      AS ADOPTED PURSUANT TO
          SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


     In connection with the Quarterly Report of Commercial Property
Corporation (the "Registrant") on Form 10-QSB for the quarter ending April 30,
2006, as filed with the Securities and Exchange Commission on the date hereof
(the "Quarterly Report"), we, David C. Merrell, President and Kristine M.
Rogers, Secretary/Treasurer of the Registrant, certify, pursuant to 18 U.S.C.
Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of
2002, that:

     (1) The Quarterly 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 Quarterly Report fairly presents,
in all material respects, the financial condition and result of operations of
the Registrant.


Dated: 6/8/2006                           /s/David C. Merrell
      ----------                          -------------------------
                                          David C. Merrell
                                          President and Director


Dated: 6/8/2006                           /s/Kristine M. Rogers
      ----------                          -------------------------
                                          Kristine M. Rogers
                                          Secretary and Treasurer