UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549


                                   FORM 10-Q

[ X ] Quarterly  Report  pursuant  to  Section  13  or  15(d)  of the Securities
      Exchange Act of 1934

      For the period ended August 31, 2009

[    ]Transition Report pursuant to 13 or 15(d) of the Securities  Exchange  Act
      of 1934

      For the transition period  ____________ to __________________.


                      Commission File Number   333-134536

                             Regal  Life Concepts, Inc.
         __________________________________________________________________
         (Exact  name of Small Business Issuer as specified in its charter)

             Nevada                                        Pending
________________________________              _________________________________
(State or other jurisdiction of               (IRS Employer Identification No.)
incorporation or organization)


3723 E. Maffeo Road
Phoenix, Arizona, USA                                     85050
________________________________________            ____________________
(Address of principal executive offices)            (Postal or Zip Code)

Issuer's telephone number, including area code:                516-659-6677



       ________________________________________________________________
            (Former name, former address and former fiscal year,
                      if changed since last report)


Indicate by check mark whether the registrant(1) has filed all reports  required
by  Section  13  or  15(d)  of  the  Securities  Exchange Act of 1934 during the
preceding 12 months (or for such shorter period that the registrant was required
to file such reports), and (2) has been subject to  such filing requirements for
the past 90 day.
                                                          [ X ]  Yes    [   ] No

Indicate by check mark whether the registrant is a large  accelerated  filer, an
accelerated filer, a non-accelerated filer, or a smaller reporting company.  See
the  definitions  of "large accelerated filer," "accelerated filer" and "smaller
reporting company" in Rule 12b-2 of the Exchange Act. (Check one):

 Large accelerated filer {square} Accelerated filer {square}
 Non-accelerated filer {square}   Smaller reporting company {checked-box}
(Do not check if a smaller reporting company)

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

Indicate the number  of  shares  outstanding  of each of the issuer's classes of
common stock, as of the latest practicable date:  46,816,665  shares  of  common
stock with par value of $0.001 per share outstanding as of October 15, 2009.

                                       1

<PAGE>

                               TABLE OF CONTENTS


                                                                          Page


PART I - FINANCIAL INFORMATION                                              3

      Item 1.Financial Statements.                                          4

      Item 2.Management's Discussion And Analysis Of Financial Condition
          And Results Of Operation                                          5

  Item 3. Quantitative and Qualitative Disclosures About Market Risk        6

      Item 4T.Controls And Procedures                                       7

PART II - OTHER INFORMATION                                                 8

      Item 1.Legal Proceedings                                              8

      Item 2.Unregistered Sales Of Equity Securities And Use Of Proceeds    8

      Item 3.Defaults Upon Senior Securities                                8

      Item 4.Submission Of Matters To A Vote Of Security Holders            8

      Item 5.Other Information                                              8

      Item 6.Exhibits                                                       8

SIGNATURES                                                                  9












                                       2


<PAGE>


PART I - FINANCIAL INFORMATION



ITEM 1.FINANCIAL STATEMENTS



Index To Financial Statements

Balance Sheets                                                       F-1

Statements Of Operations                                             F-2

Statements Of Cash Flows                                             F-3

Notes To The Financial Statements                                    F-4

















                                       3


<PAGE>












                           REGAL LIFE CONCEPTS, INC.

                         (A DEVELOPMENT STAGE COMPANY)

                              FINANCIAL STATEMENTS

                                AUGUST 31, 2009




























                                       4






<PAGE>

REGAL LIFE CONCEPTS, INC.
(A DEVELOPMENT STAGE COMPANY)
BALANCE SHEETS
(UNAUDITED)
<TABLE>
<CAPTION>

                                              August 31,     February 29.
                                                    2009             2009
<S>                                               <C>             <C>


    ASSETS

CURRENT
  Cash                                       $   296,206     $    382,749
  Prepaid expenses                                 1,090            5,000
                                                 297,296          387,749

EQUIPMENT, net                                     5,354            2,727
LOAN RECEIVABLE                                  200,000          200,000

                                             $   502,650     $    590,476


    LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT
  Accounts payable and accrued liabilities   $    35,343     $     41,111


STOCKHOLDERS' EQUITY
  Common stock
     Authorized:
      100,000,000 common shares, par value
      $0.001 per share
     Issued and outstanding:
      46,816,665 common shares
      (February 28, 2009 - 46,816,665)            46,816           46,816
  Additional paid-in capital                     891,117          891,117
  Deficit accumulated during the
     development stage                          (470,626)        (388,568)
                                                 567,307          549,365

                                             $   502,650     $    590,476
</TABLE>










   The accompanying notes are an integral part of these financial statements.






                                      F- 1


<PAGE>
REGAL LIFE CONCEPTS, INC.
(A DEVELOPMENT STAGE COMPANY)
STATEMENTS OF OPERATIONS
(UNAUDITED)
<TABLE>
<CAPTION>


                                                                                                              Cumulative from
                                                              Three        Three                                 July 1, 2005
                                                             Months       Months   Six Months   Six Months           (Date of
                                                              Ended        Ended        Ended        Ended       Inception to
                                                         August 31,   August 31,   August 31,   August 31,         August 31,
                                                               2009         2008         2009         2008               2008
<S>                                                           <C>          <C>          <C>          <C>             <C>



EXPENSES
  Amortization                                          $       42     $      43    $      85   $       85      $      1,047
  Bank charges and interest                                     95           115          228          240             1,179
  Filing and transfer agent fees                               150           783          650          783            31,224
  Management fees                                           10,000         1,500       20,000        3,000            99,384
  Office                                                     1,198         1,500        8,562        3,145            27,668
  Professional fees                                         26,240        34,945       19,851       48,022           178,546
  Rental expenses                                                -             -            -        2,375             4,750
  Travel and promotion                                      19,161        22,748       32,682       37,142           126,828

NET LOSS                                                $  (56,887)    $ (61,634)   $ (82,058)  $  (94,792)     $   (470,626)

NET LOSS PER SHARE - BASIC AND DILUTED                  $    (0.00)    $   (0.00)   $   (0.00)  $    (0.00)


WEIGHTED  AVERAGE  NUMBER OF COMMON SHARES OUTSTANDING -
BASIC AND DILUTED                                        46,816,665    44,376,451   46,816,665   43,112,865

</TABLE>













   The accompanying notes are an integral part of these financial statements.






                                      F-2

<PAGE>
REGAL LIFE CONCEPTS, INC.
 (A DEVELOPMENT STAGE COMPANY)
STATEMENTS OF CASH FLOWS
(UNAUDITED)
<TABLE>
<CAPTION>

<S>                                                <C>                  <C>                    <C>
                                                                                       Cumulative from
                                                                                          July 1, 2005
                                                                                              (Date of
                                             Six Months Ended     Six Months Ended       Inception) to
                                              August 31, 2009      August 31, 2008     August 31, 2009

 CASH FLOWS FROM OPERATING ACTIVITIES:
  Net loss                                    $  (82,058)          $  (94,792)          $   (470,626)
  Non-cash items:
     Amortization                                     85                   85                  1,047
     Donated capital                                   -                3,000                 20,000
  Changes in non-cash operating
  working capital items:
     Prepaid expenses                              3,910                2,374                 (1,090)
       Accounts payable and accrued liabilities   (5,768)             (10,463)                35,343

  NET    CASH    USED   IN   OPERATING
  ACTIVITIES                                     (83,831)             (99,796)              (415,326)

CASH FLOWS FROM INVESTING ACTIVITIES:
  Acquisition of equipment                        (2,712)                   -                 (6,401)
  Loan receivable                                      -                    -               (200,000)

  NET    CASH   USED   IN    INVESTING
  ACTIVITIES                                      (2,712)                   -               (206,401)

CASH FLOWS FROM FINANCING ACTIVITIES:
  Due to related party                                 -              (24,500)                     -
  Issuance of common shares                            -              650,000                917,933
  NET  CASH   PROVIDED   BY  FINANCING
  ACTIVITIES                                           -              625,500                917,933

INCREASE (DECREASE)  IN CASH                     (86,543)             525,704                296,206

CASH, BEGINNING                                  382,749               64,141                      -

CASH, ENDING                                  $  296,206           $  589,845           $    296,206


SUPPLEMENTAL DISCLOSURE OF
CASH FLOW INFORMATION:
Cash paid for:
  Interest                                                         $        -           $          -
  Income taxes                                                     $        -           $          -

</TABLE>











   The accompanying notes are an integral part of these financial statements.





                                      F-3

<PAGE>
REGAL LIFE CONCEPTS, INC.
(A DEVELOPMENT STAGE COMPANY)
NOTES TO FINANCIAL STATEMENTS
AUGUST 31, 2009
(UNAUDITED)

1.BASIS OF PRESENTATION

The accompanying unaudited  interim  financial  statements have been prepared in
accordance  with  United  States generally accepted  accounting  principles  for
interim  financial information  and  with  the  rules  and  regulations  of  the
Securities  and Exchange Commission ("SEC"). They do not include all information
and footnotes required by United States generally accepted accounting principles
for complete  financial  statements.  However, except as disclosed herein, there
has been no material changes in the information  disclosed  in  the notes to the
financial  statements  for  the  year  ended February 28, 2009 included  in  the
Company's Annual Report on Form 10-K/A filed with the SEC. The unaudited interim
financial  statements  should  be  read  in  conjunction  with  those  financial
statements  included  in  the Form 10-K/A. In the  opinion  of  Management,  all
adjustments considered necessary  for  a fair presentation, consisting solely of
normal recurring adjustments, have been  made.  Operating  results  for  the six
months ended August 31, 2009 are not necessarily indicative of the results  that
may be expected for the year ending February 28, 2010.

2.    COMMON STOCK

On  July  31,  2009,  the Company's majority stockholders approved the 2009 Non-
Employee Incentive Plan which grants stock options and restricted shares to non-
employee consultants, professionals  and  service providers who provide services
to the Company.  The Company is allowed to  issue  up to 10% of the total number
of  shares  outstanding  at the first day of each fiscal  year.  All  grants  of
restricted shares will be  evidenced  by  a Restricted Stock Aware Agreement. At
the time of issuance of stock options, the Board of directors will determine the
number of stock options, the exercise price,  the vesting terms, and the maximum
duration; where the maximum duration is not later  than the fifth anniversary of
the date of the grant.





























                                      F-4

<PAGE>
ITEM 2.MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL  CONDITION  AND RESULTS
       OF OPERATION


FORWARD-LOOKING STATEMENTS

This Form 10-Q includes "forward-looking statements" within the meaning  of  the
"safe-harbor"  provisions  of  the  Private  Securities Litigation Reform Act of
1995.  Such statements are based on management's  current  expectations  and are
subject to a number of factors and uncertainties that could cause actual results
to differ materially from those described in the forward-looking statements.

All  statements  other  than  historical  facts included in this Form, including
without  limitation,  statements  under  "Plan   of  Operation",  regarding  our
financial position, business strategy, and plans and  objectives  of  management
for the future operations, are forward-looking statements.

Although  we  believe  that  the  expectations reflected in such forward-looking
statements are reasonable, it can give  no assurance that such expectations will
prove to have been correct.  Important factors  that  could cause actual results
to  differ materially from our expectations include, but  are  not  limited  to,
market   conditions,  competition  and  the  ability  to  successfully  complete
financing.

IN GENERAL

We commenced  operations  as  a  distributor  of  bamboo  wood flooring products
focused on opportunities created by demand in new residential  construction  and
home improvement activity in North America.  However, there is no assurance that
our  initial  business  model  is commercially and economically viable.  Further
marketing of the product in a broader  distribution  network  will  be  required
before  a  final  evaluation  as  to  the  economic feasibility of the Company's
initial business plan can be determined.  Economic  feasibility  refers  to  the
ability  of an enterprise to conduct its business operations in a profitable and
cash-flow positive manner.

We are now  focused  on  potential  opportunities in the hospitality, health and
wellness and lifestyle sectors. To ensure  the  viability  and  solvency  of our
company, we intend to phase out our business line involving the distribution  of
bamboo flooring and devote our ongoing business efforts to the wine distribution
business  in  China.   We  have  signed a Capital Increase and Equity Investment
Agreement,  along with related agreements  and  contracts  required  by  Chinese
regulatory bodies,  with Guangzhou AWA Wine Co., Ltd. ("AWA Wine") to acquire an
initial 26% equity stake in AWA Wine (subject to Chinese regulatory approval). A
US$200,000 loan instalment has been advanced to AWA Wine under the terms of this
agreement.  Upon the  successful  achievement  of  various  business  milestones
mandated  in the executed agreements, we have the option to increase its  equity
interest to a 51% equity interest in AWA Wine.

The AWA Wine  network  currently  comprises  17  established corporate-owned and
franchised  locations throughout China that is servicing  over  a  50,000-strong
membership base.  The new joint venture will, amongst other initiatives, lead to
the opening of  additional  corporate-owned  AWA Wine locations in China and the
development of an improved IT infrastructure to  enhance backend administration,
sales and logistics support.  AWA Wine's strategic  positioning  in this booming
China  growth  sector  and  its  early  rapid  expansion  makes  the company  an
attractive addition to our Health, Wellness and Lifestyle portfolio.

Our plan of operation for the following twelve months is to devote  our business
efforts  in  the  wine  distribution  business  in  China.   We  will assist and
sometimes  enter  into  distribution  agreements  with  vineyards, wineries  and
suppliers worldwide, providing for sale and distribution  opportunities  of wine
products and related accessories to Guangzhou AWA Wine Co. Ltd. in China.

We intend to develop the wine retail network by initially focusing our marketing
efforts  on  setting  up  more  flagship  stores  in  China  and recruiting more
franchisees all across China.  As part of our growth strategy, we plan to expand
our distribution and retail network, which will allow us to sell  more  products
on  a  monthly  basis and negotiate on more favourable terms with our suppliers.
Successfully executing this strategy will depend on many factors, including:


                                       5
<PAGE>

   1. Our ability  to attract and retain qualified distributors that can develop
      direct sales channels;
   2. Our ability to  attract  and retain qualified franchisees that will enable
      us to expand upon our retail  membership  base  and sell through a greater
      quantity of products on a monthly basis;
   3. Our  ability to use and protect the AWA Wine {trademark}  brand,  and  our
      other intellectual property, in these new markets and territories; and
   4. Our ability to successfully compete in these new markets and territories.

If we are not  successful  in  expanding  the  AWA  Wine{trademark}  brand,  our
business may fail to grow and our brand may suffer.

We intend to retain one full-time sales and marketing coordinator in the next
six months to handle the wine distribution business with AWA Wine.  Other than
as disclosed herein, we have no plans to significantly change our number of
employees for the next 12 months.

We  therefore  expect  to  incur  the  following  costs in the next 12 months in
connection with our business operations:

Marketing costs:                     $20,000
General administrative costs:        $30,000

Total:                               $50,000

In addition, we anticipate spending an additional $10,000  on professional fees.
Total expenditures over the next 12 months are therefore expected to be $60,000.

We  do not have sufficient funds on hand to both complete our  intended  initial
investment  in  AWA Wine and concurrently undertake intended business operations
and our cash reserves  are  not  sufficient to meet our obligations for the next
twelve-month period. As a result, we will need to seek additional funding in the
near future.

If we are unable to raise the required financing, we will be delayed in
conducting our business plan.

RESULTS OF OPERATIONS FOR PERIOD ENDING AUGUST 31, 2009

We did not earn any revenues in the  three-month  period  ended August 31, 2009.
During the same period, we incurred operating expenses of $56,887  consisting of
professional  fees  of  $26,240,  travel  and  promotional  expenses of $19,161,
management  fees of $10,000, office charges of $1,198, transfer  agent  fees  of
$150, bank charges of $95 and  amortization charges of $42.

At August 31,  2009,  we  had assets of $502,650 consisting of $296,206 in cash,
$1,090 in prepaid expenses,  equipment  recorded at $5,354 and a loan receivable
at $200,000.  We have accrued liabilities of $35,343 as of August 31, 2009.

We have not attained profitable operations  and  are  dependent  upon  obtaining
financing  to  pursue  exploration  activities.   For these reasons our auditors
believe that there is substantial doubt that we will  be  able  to continue as a
going concern.


ITEM 3.QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Not applicable.


                                       6
<PAGE>

ITEM 4T. CONTROLS AND PROCEDURES.

EVALUATION AND DISCLOSURE CONTROLS AND PROCEDURES

The Company, under the supervision and with the participation of  the  Company's
management,  including  the  Company's  Chief  Executive  Officer  and Principal
Accounting Officer, has evaluated the effectiveness of the design and  operation
of  the  Company's "disclosure controls and procedures," as such term is defined
in Rules 13a-15e promulgated under the Exchange Act. Based upon that evaluation,
the Chief Executive Officer and Principal Accounting Officer have concluded that
the disclosure  controls  and procedures were not effective as of the end of the
period  covered  by  this report  due  to  a  material  weakness  identified  by
management relating to the (1) lack of a functioning audit committee and lack of
a majority of outside  directors  on the Company's board of directors, resulting
in  ineffective  oversight  in  the establishment  and  monitoring  of  required
internal  controls  and  procedures;   (2)   inadequate  segregation  of  duties
consistent  with  control  objectives;  (3) insufficient  written  policies  and
procedures  for  accounting  and  financial  reporting   with   respect  to  the
requirements and application of US GAAP and SEC disclosure requirements; and (4)
ineffective   controls  over  period  end  financial  disclosure  and  reporting
processes.

Based upon its  evaluation,  our management, with the participation of our Chief
Executive Officer and Principal  Accounting  Officer,  has  concluded there is a
material weakness with respect to its internal control over financial  reporting
as defined in Rule 13a-15(e).

We  are  committed  to  improving  our financial organization.  As part  of this
commitment,  we  will create a position  to  segregate  duties  consistent  with
control objectives  and  will  increase  our  personnel  resources and technical
accounting expertise within the accounting function when funds  are available to
the  Company:   i)  Appointing  one  or more outside directors to our  board  of
directors who shall be appointed to the audit committee of the Company resulting
in a fully functioning audit committee  who  will undertake the oversight in the
establishment and monitoring of required internal  controls  and procedures such
as   reviewing and approving estimates and assumptions made by  management;  and
ii) Preparing  and implementing sufficient written policies and checklists which
will set forth procedures for accounting and financial reporting with respect to
the requirements and application of US GAAP and SEC disclosure requirements.

Management believes  that  the appointment of one or more outside directors, who
shall be appointed to a fully  functioning audit committee, will remedy the lack
of a functioning audit committee  and  a lack of a majority of outside directors
on  the Company's Board. In addition, management  believes  that  preparing  and
implementing   sufficient  written  policies  and  checklists  will  remedy  the
following material  weaknesses  (i) insufficient written policies and procedures
for accounting and financial reporting  with  respect  to  the  requirements and
application  of  US  GAAP and SEC disclosure requirements; and (ii)  ineffective
controls over period end  financial  close  and  reporting  processes.  Further,
management  believes  that  the  hiring  of  additional personnel who  have  the
technical expertise and knowledge will result  in  proper  segregation of duties
and provide more checks and balances within the financial reporting  department.
Additional personnel will also provide the cross training needed to support  the
Company  if personnel turn over issues within the financial reporting department
occur.  This  coupled  with the appointment of additional outside directors will
greatly decrease any control  and  procedure issues the Company may encounter in
the future.

A control system, no matter how well  conceived  and  operated, can provide only
reasonable, not absolute, assurance that the objectives  of  the  control system
are  met.  Because  of  the  inherent  limitations  in all control systems,  our
evaluation of controls can only provide reasonable assurance  that  all  control
issues,  if  any,  within a company have been detected. Such limitations include
the  fact  that human  judgment  in  decision-making  can  be  faulty  and  that
breakdowns in  internal  control  can  occur  because of human failures, such as
simple  errors  or  mistakes  or intentional circumvention  of  the  established
process.

CHANGES IN INTERNAL CONTROLS OVER FINANCIAL REPORTING

There were no changes to the internal  controls  during the quarter ended August
31,  2009  that  have  materially  affected  or that are  reasonably  likely  to
materially affect the internal controls over financial reporting.


                                       7
<PAGE>

PART II- OTHER INFORMATION

ITEM 1.LEGAL PROCEEDINGS

The Company is not a party to any pending legal  proceeding.   Management is not
aware of any threatened litigation, claims or assessments.

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

None.

ITEM 3.DEFAULTS UPON SENIOR SECURITIES

None.

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

On July 31, 2009, the Company's Board of Directors and the Majority Stockholders
approved the Company's 2009 Non-Employee Incentive Plan (the "Plan"), which Plan
is  designed  for  the  benefit of non-employee consultants, professionals,  and
service providers who provide  services to the Company and our affiliates..  The
Plan permits the grant to Eligible  Persons  of  (i)  Nonqualified Stock Options
("Options") that grant such Eligible Person the right to  purchase shares of the
Company's  Common  Stock ("Shares"); and/or (ii) restricted Shares  ("Restricted
Shares").   The Company  is  allowed  to  issue up to 10% of the total number of
shares  outstanding  at  the  first day of each  fiscal  year.   All  grants  of
restricted shares will be evidenced by a Restricted Stock Aware Agreement.

ITEM 5.         OTHER INFORMATION

None.

ITEM 6.EXHIBITS

31.1   Certification pursuant to 18 U.S.C. Section 1350, as adopted  pursuant to
       Section 302 of the Sarbanes-Oxley Act of 2002
31.2   Certification pursuant to 18 U.S.C. Section 1350, as adopted  pursuant to
       Section 906 of the Sarbanes-Oxley Act of 2002
32.1   Certification pursuant to 18 U.S.C. Section 1350, as adopted  pursuant to
       Section 906 of the Sarbanes-Oxley Act of 2002
32.2   Certification pursuant to 18 U.S.C. Section 1350, as adopted  pursuant to
       Section 906 of the Sarbanes-Oxley Act of 2002



                                       8
<PAGE>
SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused
this report to be signed on its behalf by the undersigned, thereunto duly
authorized.

October 15, 2009

Regal Life Concepts, Inc.


/s/ Eric Wildstein
------------------------------
Eric Wildstein, President, CEO & Director

















                                       9