UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549


                                  FORM 10-QSB

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

      For the period ended November 30, 2006

[    ]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 Rock, 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)


#41 - 3960 Canada Way
Burnaby, British Columbia, Canada			      V5G 1G7

(Address of principal executive offices)                (Postal or Zip Code)


Issuer's telephone number, including area code:              604-377-8758





                                 N/A

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

Check whether the issuer (1) 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  issuer  was  required to file such
reports), and (2) has been subject to such filing requirements  for  the past 90
days   Yes  [ X ]   No  [   ]

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

State the number of shares outstanding of each of the issuer's classes of common
stock,  as of the latest practicable date: 8,230,000 shares of common stock with
par value of $0.001 per share outstanding as of January 11, 2007.

<PAGE>




















                                REGAL ROCK, INC.
                         (A DEVELOPMENT STAGE COMPANY)

                          INTERIM FINANCIAL STATEMENTS

                               NOVEMBER 30, 2006

                             (STATED IN US DOLLARS)

                                  (UNAUDITED)


















BALANCE SHEETS

INTERIM STATEMENTS OF OPERATIONS

INTERIM STATEMENTS OF CASH FLOWS

NOTES TO THE INTERIM FINANCIAL STATEMENTS


<PAGE>
REGAL ROCK, INC.
(A Development Stage Company)
BALANCE SHEETS



<TABLE>
<CAPTION>

                                                                        November 30,           February 28,
                                                                                2006                   2006
									 (Unaudited)              (Audited)
<S>                                                           <C>                    <C>




ASSETS

CURRENT
  Cash                                                        $           6,715      $          26,773

  Total current assets                                                    6,715                 26,773

Equipment (Note 2)                                                        1,067                      -

TOTAL ASSETS                                                  $           7,782      $          26,773



LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT
  Accounts payable and accrued liabilities                    $               -      $           5,000

  Total current liabilities                                                   -                  5,000

STOCKHOLDERS' EQUITY
  Common stock (Note 3)
    Authorized:
      75,000,000 common shares, par value $0.001 per share
    Issued and outstanding:
      8,230,000 (February 28, 2006 - 8,205,000) common shares              8,230                 8,205
  Additional paid-in capital                                              26,370                23,895
  Share subscriptions receivable                                               -                  (750)
  Donated capital (Note 4)                                                 6,500                 2,000
  Deficit accumulated during the development stage                       (33,318)              (11,577)

  Total stockholders' equity                                               7,782                21,773

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY                    $            7,782      $         26,773
</TABLE>

Nature and continuance of operations (Note 1)






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


<PAGE>
REGAL ROCK, INC.
(A Development Stage Company)
INTERIM STATEMENTS OF OPERATIONS
(Unaudited)


<TABLE>
<CAPTION>
                                                                  Three             Three      Nine	    July 1,	    July 1,
                                                                  month             month     month            2005            2005
                                                                 period            period    period        (Date of        (Date of
								  ended             ended     ended   Inception) to   Inception) to
                                                               November          November  November	   November        November
                                                                   30,                30,       30,		30,	        30,
                                                                  2006               2005      2006	       2005	       2006
<S>                                                         <C>                 <C>       <C>       <C>			<C>



ADMINISTRATION EXPENSES
 Amortization  					               $      43	$       -      $     69   $  	 -	$       69
 Bank charges and interest                                            19               46	    203	        46  	       271
 Filing and transfer agent fees                                        -                -         1,000          -	     1,000
 Management fees (Note 5)                                          1,500                -         4,500          - 	     6,500
 Office and general                                                    -                -           116          -   	       116
 Professional fees                                                 2,332                -        13,253          -	    18,253
 Travel and promotion                                                  -            2,800         2,600      2,800	     7,109

LOSS FOR THE PERIOD                                            $ ( 3,894) 	$  (2,864)     $(21,741)  $ (2,864)	$  (33,318)


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


WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING
SHARES OUTSTANDING                                             8,229,941        8,100,000     8,229,941   8,100,000
</TABLE>























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



<PAGE>
REGAL ROCK, INC.
(A Development Stage Company)
INTERIM STATEMENT OF CASH FLOWS
(Unaudited)

<TABLE>
<CAPTION>

                  					 Nine month   	   July 1, 2005       July 1, 2005
                 					 period            (Date of           (Date of
                 					 ended         	   Inception)	      Inception)
							 November 30,      to November 30,    to November 30,
                  					 2005          	   2005		      2006
<S> <C>      <C> <C> <C>   <C> <C> <C> <C> <C>     <C>
CASH FLOWS FROM OPERATING ACTIVITIES

Loss for the Period					$	(21,741)    $  (2,864)		$   (33,318)

Adjustments to reconcile net loss to net
cash used by operating activities
	Amortization						     69		    -	    		 69
	Donated Services					  4,500		    -	  	      6,500
	Decrease in accounts payable and accrued   		 (5,000)	    -     		  -
	liabilities

Net cash used in operating activities			        (22,172)    $	(2,864)		    (26,749)

CASH FLOWS FROM INVESTING ACTIVITIES
	Acquisition of equipment				 (1,136)	     -	 	     (1,136)

	Net cash used in investing activities			 (1,136)	     - 	             (1,136)


CASH FLOWS FROM FINANCING ACTIVITIES
	Share subscriptions receivable				    750		     -      	          -
	Issuance of common shares				  2,500		15,000      	     34,600

	Net cash provided by financing activities		  3,250		15,000	 	     34,600


Increase (decrease) in cash during the period			(20,058)	12,136	  	      6,715

Cash beginning of period					 26,773		     -      		  -

Cash end of period					$	  6,715	   $	12,136 		$     6,715
Supplemental disclosure of cash flow information:
Cash paid during the period for:
	Interest					$	-	   $	      -		$         -
	Income taxes					$	-	   $	      -		$	  -

</TABLE>






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


<PAGE>
REGAL ROCK, INC.
(A Development Stage Company)
NOTES TO THE INTERIM FINANCIAL STATEMENTS
November 30, 2006
(Unaudited)

1.NATURE AND CONTINUANCE OF OPERATIONS

The Company was  incorporated  in  the State of Nevada on July 1, 2005. The
Company is in the business of marketing  and  distribution.  The Company is
considered  to  be  a  development stage company and has not generated  any
revenues from operations.

On February 8, 2006, the  Company  entered  into  a  distribution agreement
whereby  the  Company  will  market  and distribute certain  wood  flooring
products manufactured by Shaowau Yuxing  Bamboo  Products  Co., Ltd. in the
People's Republic of China.

The  accompanying  financial  statements  have  been prepared assuming  the
Company  will  continue as a going concern. As of November  30,  2006,  the
Company has not  yet  achieved  profitable operations and has accumulated a
deficit of $33,318. Its ability to continue as a going concern is dependent
upon the ability of the Company to  obtain  the necessary financing to meet
its  obligations  and  pay  its liabilities arising  from  normal  business
operations when they come due.  The  outcome  of  these  matters  cannot be
predicted with any certainty at this time and raise substantial doubt  that
the  Company  will  be able to continue as a going concern. These financial
statements do not include any adjustments to the amounts and classification
of assets and liabilities  that  may  be  necessary  should  the Company be
unable  to  continue  as  a  going  concern.  Management has plans to  seek
additional financing through private placements  of its common stock and/or
loans from directors

UNAUDITED INTERIM FINANCIAL STATEMENTS

The accompanying unaudited interim financial statements  have been prepared
in accordance with generally accepted accounting principles  in  the United
States   ("US  GAAP")  for  interim  financial  information  and  with  the
instructions  to  Form  10-QSB  of Regulation S-B. They may not include all
information  and footnotes required  by  US  GAAP  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 initial period ended February 28, 2006 included in the
Company's Form SB-2  filed with the Securities and Exchange Commission. The
interim unaudited financial  statements  should be read in conjunction with
those financial statements included in the  Form  SB-2.  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   period  ended  November  30,  2006  are  not
necessarily indicative of the results  that  may  be  expected for the year
ending February 28, 2007.

2.       EQUIPMENT


<TABLE>
<CAPTION>
                           Accumulated     November 30, 2006           February 28, 2006
                Cost      Amortization     Net Book Value (Unaudited)  Net Book Value
<S>                  <C>                      <C>                           <C>

    $          1,136       $       69      $        1,067              $          -
</TABLE>

<PAGE>

REGAL ROCK, INC.
(A Development Stage Company)
NOTES TO THE INTERIM FINANCIAL STATEMENTS
November 30, 2006
(Unaudited)

3.COMMON STOCK

During  the  period ended February 28, 2006, the Company  issued  8,205,000
shares of common  stock, of which 5,000,000 were issued to directors of the
Company,  for total  proceeds  of  $32,100,  of  which  $750  was  received
subsequent to February 28, 2006.

During the period ended November 30, 2006, the Company issued 25,000 shares
of common stock at a price of $0.10 per share for total proceeds of $2,500.

At November 30, 2006 there were no  outstanding stock options or warrants.

4.RELATED PARTY TRANSACTIONS

The  Company  records  transactions  with  related  parties   at   exchange
amounts,  which  is  the  amount  agreed between the parties.  The  Company
recognized donated services to directors of the Company for management fees,
commencing  November  1, 2005, valued at $500 per month, as follows:

<TABLE>
<CAPTION>
                Nine months ended         July 1, 2005
                November 30, 2006         (Date  of  Inception)
					  to November 30, 2005
<S>             <C>                                 <C>

Management fees    $     4,500            $       -
</TABLE>


5.INCOME TAXES

At November 30, 2006, the Company has accumulated non-capital  loss  carry-
forwards  of  approximately  $33,000,  which is available to reduce taxable
income  in  future  taxation years.  These  losses  expire beginning  2026.
Due to the uncertainty of realization of these loss carry-forwards, a  full
valuation allowance had  been  provided  for this deferred
tax asset.





<PAGE>

FORWARD-LOOKING STATEMENTS

This Form 10-QSB 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.

ITEM 2. PLAN OF OPERATION

We will rely upon the stability of the North American retail sales market for
the success of our business plan.  Future downturns in new residential
construction and home improvement activity may result in intense price
competition among building materials suppliers, which may adversely affect our
intended business.

Our products are used principally in new residential construction and in home
improvement, remodelling and repair work.  The residential building materials
distribution industry is characterized by its substantial size, its highly
fragmented ownership structure and an increasingly competitive environment. The
industry can be broken into two categories: (i) new construction and (ii) home
repair and remodelling.  We sell to customers in both categories.

Residential construction activity for both new construction and repair and
remodelling is closely linked to a variety of factors affected by general
economic conditions, including employment levels, job and household formation,
interest rates, housing prices, tax policy, availability of mortgage financing,
prices of commodity wood products, regional demographics and consumer
confidence.

The residential building materials distribution industry has undergone
significant changes over the last three decades.  Prior to the 1970s,
residential building products were distributed almost exclusively by local
dealers, such as lumberyards and hardware stores.  These channels served both
the retail consumer and the professional builder.  These dealers generally
purchased their products from wholesale distributors and sold building products
directly to homeowners, contractors and homebuilders.  In the late 1970s and
1980s, substantial changes began to occur in the retail distribution of building
products.  The introduction of the mass retail, big box format by The Home Depot
began to alter this distribution channel, particularly in metropolitan markets.
They began to alter this distribution channel by selling a broad range of
competitively priced building materials to the homeowner and small home
improvement contractor.

Our plan of operation for the twelve months following the date of this
report is to enter into distribution agreements with flooring distributors and
retail stores, providing for the sale of our bamboo flooring.

We intend to develop our retail network by initially focusing our marketing
efforts on larger chain stores that sell various types of flooring, such as Home
Depot.  These businesses sell more flooring, have a greater budget for in-stock
inventory and tend to purchase a more diverse assortment of flooring. In 2007,
we anticipate expanding our retail network to include small to medium size


<PAGE>
retail businesses whose businesses focus is limited to the sale of flooring.
Any relationship we arrange with retailers for the wholesale distribution of our
flooring will be non-exclusive.  Accordingly, we will compete with other
flooring vendors for positioning of our products in retail space.

Even if we are able to receive an order commitment, some larger chains will only
pay cash on delivery and will not advance deposits against orders. Such a policy
may place a financial burden on us and, as a result, we may not be able to
deliver the order. Other retailers may only pay us 30 or 60 days after delivery,
creating an additional financial burden.

We intend to retain one full-time sales person in the next six months, as well
as an additional full-time sales person in the six months thereafter.  These
individuals will be independent contractors compensated solely in the form of
commission based upon bamboo flooring sales they arrange. We expect to pay each
sales person 12% to 15% of the net profit we realize from such sales.

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:               $10,000

Total:                                      $30,000

In addition, we anticipate spending an additional $10,000 on administrative
fees.  Total expenditures over the next 12 months are therefore expected to be
$40,000.

While we have sufficient funds on hand to commence business operations, 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.
We currently do not have a specific plan of how we will obtain such funding;
however, we anticipate that additional funding will be in the form of equity
financing from the sale of our common stock.

We may also seek to obtain short-term loans from our directors, although no such
arrangement has been made. At this time, we cannot provide investors with any
assurance that we will be able to raise sufficient funding from the sale of our
common stock or through a loan from our directors to meet our obligations over
the next twelve months.  We do not have any arrangements in place for any future
equity financing.

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

Our ability to generate sufficient cash to support our operations will be based
upon our sales staff's ability to generate bamboo flooring sales.  We expect to
accomplish this by securing a significant number of agreements with large and
small retailers and by retaining suitable salespersons with experience in the
retail sales sector.

RESULTS OF OPERATIONS FOR PERIOD ENDING NOVEMBER 30, 2006

We did not earn any revenues in the nine-month period ended November 30, 2006.
During the same period, we incurred operating expenses of $21,741 consisting of
professional fees of $13,253, travel and promotion costs of $2,600, management
fees of $4,500, filing and transfer agent fees of $1,000, office expenses of
$116 and bank charges and interest of $203.

At November 30, 2006, we had assets of $7,782 consisting of $6,715 in cash and
equipment of $1,067.  We did not have any liabilities as of August 31,2006.

We have not attained profitable operations and are dependent upon obtaining
financing to pursue exploration activities.  For these reasons our auditors


<PAGE>
believe that there is substantial doubt that we will be able to continue as a
going concern.

ITEM 3 CONTROLS AND PROCEDURES

EVALUATION OF DISCLOSURE CONTROLS

We evaluated  the  effectiveness of our disclosure controls and procedures as of
November 30, 2006.   This  evaluation  was  conducted  by Bruce Biles, our chief
executive officer and Wu Chih Chun, our principal accounting officer.

Disclosure  controls  are  controls and other procedures that  are  designed  to
ensure that information that  we are required to disclose in the reports we file
pursuant  to  the  Securities Exchange  Act  of  1934  is  recorded,  processed,
summarized and reported.

LIMITATIONS ON THE EFFECTIVE OF CONTROLS

Our management does  not  expect  that  our  disclosure controls or our internal
controls over financial reporting will prevent  all  error and fraud.  A control
system, no matter how well conceived and operated, can  provide only reasonable,
but  no  absolute, assurance that the objectives of a control  system  are  met.
Further, any  control system reflects limitations on resources, and the benefits
of a control system must be considered relative to its costs.  These limitations
also 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 or by management  override  of  a  control.   A
design of a  control  system  is  also  based  upon  certain  assumptions  about
potential  future  conditions; over time, controls may become inadequate because
of changes in conditions,  or  the  degree  of  compliance  with the policies or
procedures  may  deteriorate.  Because of the inherent limitations  in  a  cost-
effective control  system, misstatements due to error or fraud may occur and may
not be detected.

CONCLUSIONS

Based upon their evaluation  of  our  controls, Bruce Biles, our chief executive
officer and Wu Chih Chun, our principal accounting officer, have concluded that,
subject to the limitations noted above,  the  disclosure  controls are effective
providing reasonable assurance that material information relating  to us is made
known  to  management  on a timely basis during the period when our reports  are
being prepared.  There were  no  changes  in our internal controls that occurred
during the quarter covered by this report that  have materially affected, or are
reasonably likely to materially affect our internal controls.


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. CHANGES IN SECURITIES

None.


<PAGE>


ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None.

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

None.

ITEM 5. OTHER INFORMATION

None.

ITEM 6. EXHIBITS AND REPORT ON FORM 8-K

 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

We did not file any current reports on Form 8-K during the period.


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.

Janury 11, 2007


Regal Rock, Inc.


/s/ Bruce Biles
------------------------------
Bruce Biles, President