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 May 31, 2010

[    ]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 Group, 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 July 12, 2010.




<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                                        9

  Item 3. Quantitative and Qualitative Disclosures About Market Risk     10

      Item 4T.Controls And Procedures                                    11

PART II - OTHER INFORMATION                                              12

      Item 1.Legal Proceedings                                           12

      Item 2.Unregistered Sales Of Equity Securities And Use Of Proceeds 12

      Item 3.Defaults Upon Senior Securities                             12

      Item 4.Submission Of Matters To A Vote Of Security Holders         12

      Item 5.Other Information                                           12

      Item 6.Exhibits                                                    12

SIGNATURES                                                               13

















<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


















<PAGE>









                                REGAL GROUP, INC.

                      (FORMERLY REGAL LIFE CONCEPTS, INC.)

                         (A DEVELOPMENT STAGE COMPANY)

                              FINANCIAL STATEMENTS

                                  MAY 31, 2010

                                  (UNAUDITED)






































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

                                                          May 31,     February 28,
                                                             2010             2010
<S>                                                         <C>           <C>

          ASSETS

CURRENT

  Cash                                                $   113,870       $  191,699

EQUIPMENT, net                                              4,580            4,622

                                                      $   118,450       $  196,321


          LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT
  Accounts payable and accrued liabilities            $    56,402       $   21,440


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, 2010 - 46,816,665)                     46,816           46,816
  Additional paid-in capital                              891,117          891,117
  Deficit accumulated during the development stage       (875,885)        (763,052)
                                                           62,048          174,881

                                                      $   118,450       $  196,321
</TABLE>








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






                                     F - 1




<PAGE>
REGAL GROUP, INC.
(FORMERLY REGAL LIFE CONCEPTS, INC.)
(A DEVELOPMENT STAGE COMPANY)
STATEMENTS OPERATIONS
(UNAUDITED)
<TABLE>
<CAPTION>
                                                                                         Cumulative
                                                                                               from
                                                                                       July 1, 2005
                                                  Three Months     Three Months            (Date of
                                                         Ended            Ended       Inception) to
                                                  May 31, 2010     May 31, 2009        May 31, 2010
<S>                                                   <C>               <C>                 <C>



EXPENSES

  Amortization                                    $       42       $       43          $    1,821

  Bank charges and interest                              131              133               1,456

  Filing and transfer agent fees                           -              500              34,574

  Management fees                                      5,000           10,000             106,884

     Office                                           12,222            7,363              42,311

     Professional fees (recovered)                    69,676           (6,389)            290,111

     Rental expenses                                       -                -               4,750

  Travel and promotion                                25,762           13,521             193,978

Loss before other item                              (112,833)         (25,171)           (675,885)


OTHER ITEM
     Impairment of loan receivable                         -                -             200,000


NET LOSS                                          $ (112,833)      $  (25,171)         $ (875,885)


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


WEIGHTED  AVERAGE NUMBER OF COMMON SHARES
OUTSTANDING - BASIC AND DILUTED                   46,816,665       46,816,665

</TABLE>






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






                                       F - 2




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

<S>                                                       <C>               <C>                <C>
                                                                                             Cumulative
                                                                                                   from
                                                                                           July 1, 2005
                                                      Three Months      Three Months           (Date of
                                                             Ended             Ended      Inception) to
                                                      May 31, 2010      May 31, 2009       May 31, 2010

 CASH FLOWS FROM OPERATING ACTIVITIES:
  Net loss                                           $   (112,833)      $    (25,171)     $    (875,885)
  Non-cash items:
       Amortization                                            42                 43              1,821
       Donated capital                                          -                  -             20,000
       Impairment of loan receivable                            -                  -            200,000

  Changes in non-cash operating working
  capital items:
       Prepaid expenses                                         -              2,500                  -
       Accounts    payable   and   accrued
       liabilities                                         34,962            (37,987)            56,402
  NET CASH USED IN OPERATING ACTIVITIES                   (77,829)           (60,615)          (597,662)

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:
  Issuance of common shares                                     -                  -            917,933

  NET CASH PROVIDED BY FINANCING ACTIVITIES                     -                  -            917,933


INCREASE (DECREASE)  IN CASH                              (77,829)           (63,327)           113,870

CASH, BEGINNING                                           191,699            382,749                  -

CASH, ENDING                                         $    113,870       $    319,422      $     113,870

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 GROUP, INC.
(FORMERLY REGAL LIFE CONCEPTS, INC.)
 (A DEVELOPMENT STAGE COMPANY)
NOTES TO FINANCIAL STATEMENTS
MAY 31, 2010
(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, 2010  included  in  the  Company's  Annual Report on Form 10-K
     filed with the SEC. The unaudited interim financial  statements  should  be
     read  in  conjunction  with those financial statements included in the Form
     10-K. 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 May 31, 2010 are not
     necessarily indicative of the results that may  be  expected  for  the year
     ending February 28, 2011.

   2.ACQUISITION OF UHF LOGISTICS LIMITED

     The  Company  entered  into  a  Letter of Intend ("LOI") with UHF Logistics
     Limited ("UHF") to acquire 100% of  the  equity  of  UHF.  UHF, a Hong Kong
     incorporated  holding  company, focuses on the development,  marketing  and
     distribution  of  radio frequency  identification  products  and  solutions
     through its wholly  owned  subsidiary in China.  The purchase price will be
     determined based on the due  diligence  result  and  will  be  paid  by the
     issuance of restricted shares in the capital the Company.  The Company  and
     UHF  have  not  entered  into  a  definitive  agreement as at the financial
     statements filing date.
























                                     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 were formed  in the State of Nevada on July 1, 2005 as "Regal Rock, Inc".  On
December 3, 2007,  we  changed  our  name to "Regal Life Concepts, Inc.," and on
March 31, 2010, we changed our name to "Regal Group Inc."

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 was no assurance that
our initial business model was commercially  and economically viable and further
marketing of the product in a broader distribution  network was  required before
a final evaluation as to the economic feasibility of  our  initial business plan
could be determined.   In light of this uncertainty, we decided  to review other
potential opportunities in the hospitality and health and wellness  sectors.  In
2008,  we  entered  into  a  standstill  Agreement  with a Thailand corporation,
Amaravati Inc., whose primary asset is a 50-room spa  resort  located  in Chiang
Mai,  Thailand, with an aim to open an opportunity in the hospitality sector  in
Thailand.  Given the geopolitical uncertainty in China, we have put this project
on hold for the time being.

We are  now  engaged  in  the  business of acquiring private companies based and
operating  in  China  and providing  these  companies  with  support,  including
administrative, legal,  accounting  and  marketing  assistance.  We also plan to
provide these companies with an infusion of capital to  further  their  business
plan.  We  believe  that  equity  investments  in  China present one of the most
attractive global investment opportunities available in the coming four to seven
years.  Accordingly, we plan to focus on growth company  acquisitions located in
China and to ensure the viability and solvency of our Company,  we  have  phased
out  our business line involving the distribution of bamboo flooring.  The local
Chinese equity markets are highly concentrated, serving only a small fraction of
the  local   corporate   market.  This   fact,   taken   together  with  current
international  economic  uncertainty, presents a unique opportunity  to  acquire
small,  growing  and profitable  Chinese  companies  at  historically  realistic
valuations.


We previously entered  into  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") and a US$200,000  loan
installment was advanced to  AWA  Wine  under  the terms of this agreement.  AWA
Wine was established in 2005 as a wine importer and distributor in China and has
opened retail and corporate whole outlets throughout  China. We applied for, but
to  date  have  not  yet  received the necessary government  approvals  for  the
establishment of the joint  venture under the Chinese rules and regulations.  As
a result, and in light of a challenging  economic  environment and its impact on
the  financing of companies in the microcap sector in  North  America,  we  will
continue  to  be China-focused but intend to limit our capital investment in AWA
Wine to funds already  advanced.   In  addition,  we  have  written off our loan
advancement  to  AWA  Wine  due  to collectability concerns.  We now  intend  to
consider new business acquisitions (on a share swap basis or other structure) in
our efforts in 2010 to create value for shareholders.

The Company entered into a non-binding  letter  of  intent  with  UHF  Logistics
Limited ("UHF"), in Hong Kong, to  acquire 100% of the equity of UHF in exchange




<PAGE>
for approximately 45%  of  the  equity  of  Regal, subject to  confirmatory  due
diligence  in  April,  2010.  The purchase  price  will  be paid by the issuance
of restricted shares in the capital of the Company on the date of acquisition.

UHF owns 100%  of  the  equity  interests, assets and intellectual property of a
Shenzhen RPD Electronics Technology Co. (RPD) in the People's Republic of China.
The acquisition of the equity interests, assets and intellectual property by UHF
of RPD makes RPD a Wholly Foreign  Owned Enterprise ("WFOE"), in compliance with
all governmental regulations applicable  to  such acquisitions under the laws of
the People's Republic of China.

RPD specializes in the development, production, and sales of RFID UHF (ultrahigh
frequency) hardware, including UHF readers, antenna  and tags.  The company owns
intellectual property rights to its next generation RFID technology platform and
its  RFID  products  are  designed for a broad range of applications  that  span
personal and property safety  and  security  management, e-ticketing management,
tracking  in  animal  breeding,  pharmaceutical product  fraud  prevention,  and
warehouse/inventory control.


We intend to retain one full-time  sales  and  marketing coordinator in the next
six months to handle business development, marketing  and  promotion  aspects of
the  China  projects.   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:                            $30,000
General administrative costs:               $40,000

Total:                                      $70,000

In addition, we anticipate spending  an additional $40,000 on professional fees.
Total  expenditures  over the  next  12  months are  therefore  expected to  be
$110,000.

We  do  not  have  sufficient  funds  on hand  to  undertake  intended  business
operations although our cash reserves are 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 MAY 31, 2010

We  did  not  earn  any  revenues  in the three-month period ended May 31, 2010.
During the same period, we incurred operating expenses of $112,833 consisting of
professional  fees  of $69,676, travel  and  promotional  expenses  of  $25,762,
management fees of $5,000,  office  charges of $12,222, bank charges of $131 and
amortization charges of $42.

At May 31, 2010, we had assets of $118,450,  consisting  of $113,870 in cash and
equipment recorded at $4,580.  We have accrued liabilities  of $56,402 as of May
31, 2010.

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.



<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.   The  company  thus  hereby  conclude  that  the  Company's disclosure
controls and procedures were ineffective at a reasonably assurance level.








<PAGE>
CHANGES IN INTERNAL CONTROLS OVER FINANCIAL REPORTING

There were no changes to the internal controls during the quarter  ended May 31,
2010  that have materially affected or that are reasonably likely to  materially
affect the internal controls over financial reporting.


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

None

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






<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.

July 12, 2010

Regal Group, Inc.


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