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 August 31, 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  [   ]   No  [ X ]

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 October 13, 2006.

<PAGE>


















                                REGAL ROCK, INC.
                         (A DEVELOPMENT STAGE COMPANY)

                          INTERIM FINANCIAL STATEMENTS

                                AUGUST 31, 2006

                             (STATED IN US DOLLARS)

                                  (UNAUDITED)


















BALANCE SHEETS

INTERIM STATEMENTS OF OPERATIONS

STATEMENT OF STOCKHOLDERS' EQUITY

INTERIM STATEMENTS OF CASH FLOWS

NOTES TO THE INTERIM FINANCIAL STATEMENTS


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


<TABLE>
<CAPTION>
                                                                         (Unaudited)              (Audited)
                                                                          August 31,           February 28,
                                                                                2006                   2006
<S>                                                           <C>                    <C>




ASSETS

CURRENT
  Cash                                                        $           9,066      $          26,773

  Total current assets                                                    9,066                 26,773

Equipment (Note 3)                                                        1,110                      -

TOTAL ASSETS                                                  $          10,176      $          26,773



LIABILITIES AND STOCKHOLDERS' EQUITY

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

  Total current liabilities                                                   -                  5,000

STOCKHOLDERS' EQUITY
  Common stock (Note 4)
    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 5)                                                5,000                  2,000
  Deficit accumulated during the development stage                      (29,424)               (11,577)

  Total stockholders' equity                                             10,176                 21,773

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY                    $          10,176      $          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
(Stated in US Dollars)
(Unaudited)


<TABLE>
<CAPTION>
                                                                 July 1, 2005 	     				 July 1, 2005
                                                                 (Date of 	   Three month	   Six month	 (Date of
                                                                 Inception)    	   period ended	   period ended	 Inception) to
                                                                 to August 31,     August 31,	   August 31,    August 31,
							         2005		   2006		   2006		 2006
<S>                                                       <C>                     <C>       <C>       <C>



ADMINISTRATION EXPENSES
  Amortization                                                $            -     $        -       $     26       $           26
  Bank charges and interest                                                -             49            184		    252
  Filing and transfer agent fees                                           -          1,000          1,000                1,000
  Management fees (Note 5)                                                 -          1,500          3,000                5,000
  Office and general                                                       -            116            116                  116
  Professional fees                                                        -          5,891         10,921	  	 15,921
  Travel and promotion                                                     -          2,600          2,600                7,109
  Professional fees


LOSS FOR THE PERIOD                                           $            -     $ (11,156)       $(17,847)      $     (29,424)


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


WEIGHTED AVERAGE NUMBER OF SHARES OUTSTANDING
SHARES OUTSTANDING                                                         -       8,215,205      8,215,205
</TABLE>























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


<PAGE>
REGAL ROCK, INC.
(A Development Stage Company)
STATEMENT OF STOCKHOLDERS' EQUITY
(Stated in US Dollars)
(Unaudited)


---


                  Common Shares
<TABLE>
<CAPTION>
                                                                           Additional  Donated            Share     Deficit    Total
                                                        Number     Amount     Paid-in  Capital    Subscriptions Accumulated
                                                                              Capital                Receivable  During the
                                                                                                                Development
                                                                                                                      Stage
<S>                                                   <C>         <C>      <C>        <C>      <C>              <C>         <C>


BALANCE, July 1, 2005 (date of Inception)             5,000,000   $5,000    $    -     $    -    $         -    $      -    $ 5,000

Common stock issued for cash at $0.001 per share,
August 1, 2005                                        1,600,000      1,600      -          -               -           -      1,600



Common stock issued for cash at $0.01 per share,
September 12, 2005                                    1,500,000      1,500   13,500        -               -           -     15,000


Common stock issued for cash at $0.10 per share,
February 27, 2006                                      105,000         105   10,395        -               -           -     10,500


Donated capital                                              -           -        -     2,000              -	       -      2,000

Share subscriptions receivable                               -           -        -        -            (750)	       -       (750)

Loss for the period                                          -           -        -        -               -     (11,577)   (11,750)

BALANCE, February 28, 2006                            8,205,000      8,205    23,895   2,000            (750)    (11,577)    21,773

Common stock issued for cash at $0.10 per share,
March 4, 2006                                            25,000         25     2,475       -               -           -     2,500


Donated capital						     -		 -	  -	   -	       2,000	       -     2,000

Share subscriptions receivable                               -           -        -        -             750	       -       750

Loss for the period                                          -           -        -        -               -     (17,847)  (17,847)


BALANCE, August 31, 2006                              8,230,000  $   8,230  $ 26,370 $ 5,000      $        -  $  (29,424) $ 10,176
</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
(Stated in US Dollars)

<TABLE>
<CAPTION>

                  					 July 1, 2005       Six month           July 1, 2005
                 					 (Date of           period              (Date of
                 					 Inception)         ended         	Inception)
                 					 to August 31,      August 31,          to August 31,
                  					     2005             2006		    2006
<S> <C>      <C> <C> <C>   <C> <C> <C> <C> <C>     <C>
CASH FLOWS FROM OPERATING ACTIVITIES

Loss for the Period					$	0	$	(17,847)	$	(29,424)

Adjustments to reconcile net loss to net
cash used by operating activities
	Amortization						-		     26			     26
	Donated Services					-		  3,000			  3,000
	Decrease in accounts payable and accrued   		-		  5,000			      -
	liabilities

Net cash used in operating activities				-	         19,821			 24,398

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

	Net cash used in investing activities


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

	Net cash provided by financing activities		-		  3,250			 34,600


Increase (decrease) in cash during the period			-		(17,707)		  9,066

Cash beginning of period					-		 26,773			      -

Cash end of period					$		$	  9,066		$	  9,066
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 FINANCIAL STATEMENTS
(Stated in US Dollars)
(Unaudited)
August 31, 2006



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 August  31,  2006,  the
Company has not yet achieved profitable  operations  and  has accumulated a
deficit of $29,424. 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 believes that the Company
has adequate funds to carry on operations for the upcoming fiscal year.

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 August 31, 2006 are not necessarily
indicative of the results that may be expected for the year ending February
28, 2007.


2.      SIGNIFICANT ACCOUNTING POLICIES

The financial  statements  of  the Company have been prepared in accordance
with accounting principles generally accepted in the United States. Because
a precise determination of many  assets  and  liabilities is dependent upon
future  events,  the  preparation  of  financial statements  for  a  period
necessarily  involves  the use of estimates  which  have  been  made  using
careful judgement. Actual results may vary from these estimates.

The financial statements  have,  in  management's  opinion,  been  properly
prepared  within  reasonable limits of materiality and within the framework
of the significant accounting policies summarized below:

Organizational and Start-up Costs
Costs of start-up activities,  including organizational costs, are expensed
as incurred.




<PAGE>
REGAL ROCK, INC.
(A Development Stage Company)
NOTES TO THE FINANCIAL STATEMENTS
(Stated in US Dollars)
(Unaudited)
August 31, 2006



2.SIGNIFICANT ACOUNTING POLICIES (cont'd{ellipsis})

Equipment

Equipment consists of computer equipment,  which is recorded at cost and is
depreciated using the declining balance method at a rate of 30% per annum.

Financial Instrument

The fair value of the Company's financial instrument which consists of cash
approximates  its  carrying value based upon the  immediate  or  short-term
maturity of this instrument.  Unless  otherwise  noted,  it is management's
opinion  that the Company is not exposed to significant interest,  currency
or credit risks arising from this financial statement.

Income Taxes

The Company  has  adopted  Statements  of  Financial  Accounting  Standards
("SFAS") No. 109 - "Accounting for Income Taxes". SFAS No. 109 requires the
use of the asset and liability method of accounting of income taxes.  Under
the  asset  and  liability  method of SFAS No. 109, deferred tax assets and
liabilities are recognized for  the future tax consequences attributable to
temporary differences between the  financial statements carrying amounts of
existing assets and liabilities and  their  respective  tax bases. Deferred
tax assets and liabilities are measured using enacted tax rates expected to
apply  to taxable income in the years in which those temporary  differences
are expected to be recovered or settled.

Foreign Currency Translation

The financial  statements  are  presented  in  United  States  dollars.  In
accordance  with  SFAS  No.  52,  "Foreign  Currency  Translation", foreign
denominated  monetary  assets  and  liabilities are translated  into  their
United  States  dollar  equivalents  using  foreign  exchange  rates  which
prevailed at the balance sheet date.   Non-monetary  assets and liabilities
are  translated  at  the  transaction  date.   Revenue  and  expenses   are
translated   at  average  rates  of  exchange  during  the  year.   Related
translation  adjustments   are   reported   as   a  separate  component  of
stockholders'  equity,  whereas  gains  or  losses resulting  from  foreign
currency transactions are included in results of operations.

Basic and Diluted Loss Per Share

In accordance with SFAS No. 128 - "Earnings Per  Share", the basic loss per
common  share  is  computed  by  dividing  net  loss  available  to  common
stockholders  by the weighted average number of common shares  outstanding.
Diluted loss per  common share is computed similar to basic loss per common
share except that the  denominator  is  increased  to include the number of
additional common shares that would have been outstanding  if the potential
common  shares  had  been  issued and if the additional common shares  were
dilutive.  At  August 31, 2006,  the  Company  had  no  dilutive  financial
instruments, as  a result diluted loss per share is equal to basic loss per
share.

Stock-based Compensation

In December 2004,  the Financial Accounting Standards Board ("FASB") issued
SFAS  No.  123R,  "Share-Based  Payment",  which  replaced  SFAS  No.  123,
"Accounting for Stock-Based  Compensation"  and  superseded APB Opinion No.
25,  "Accounting  for  Stock  Issued  to Employees". In  January 2005,  the
Securities and Exchange Commission ("SEC") issued Staff Accounting Bulletin
("SAB") No. 107,  "Share-Based  Payment",   which   provides   supplemental
implementation  guidance  for  SFAS  No. 123R.  SFAS No. 123R requires  all
share-based  payments  to  employees, including grants  of  employee  stock
options, to be recognized in  the  financial  statements based on the grant
date  of  the award. Under SFAS No. 123R, the Company  must  determine  the
appropriate  fair  value  model to be used for valuing share-based payments
and the amortization method for compensation cost. The Company



<PAGE>
REGAL ROCK, INC.
(A Development Stage Company)
NOTES TO THE FINANCIAL STATEMENTS
(Stated in US Dollars)
(Unaudited)
August 31, 2006



2.SIGNIFICANT ACOUNTING POLICIES (CONT'D{ellipsis})

Stock-based Compensation (cont'd{ellipsis})
adopted SFAS No. 123R on February 1, 2006. As the Company has never granted
any stock options the adoption  of  this accounting policy had no effect on
its financial position or results of operations.

Recent Accounting Pronouncements
In February 2006, the FASB issued SFAS  No.  155,  Accounting  for  Certain
Hybrid  Financial  Instruments-an amendment of FASB Statements No. 133  and
140, to simplify and  make  more  consistent  the  accounting  for  certain
financial  instruments.  SFAS  No.  155 amends SFAS No. 133, Accounting for
Derivative  Instruments  and  Hedging  Activities,  to  permit  fair  value
remeasurement  for  any  hybrid  financial  instrument   with  an  embedded
derivative  that  otherwise  would require bifurcation, provided  that  the
whole instrument is accounted  for  on  a  fair  value  basis. SFAS No. 155
amends  SFAS  No. 140, Accounting for the Impairment or Disposal  of  Long-
Lived Assets, to  allow  a  qualifying  special-purpose  entity  to  hold a
derivative  financial  instrument  that  pertains  to a beneficial interest
other than another derivative financial instrument. SFAS No. 155 applies to
all  financial  instruments acquired or issued after the  beginning  of  an
entity's first fiscal  year  that  begins  after  September  15, 2006, with
earlier  application  allowed.  This  standard  is not expected to  have  a
significant effect on the Company's future reported  financial  position or
results of operations.

In  March  2006, the FASB issued SFAS No. 156, Accounting for Servicing  of
Financial Assets,  an  amendment  of FASB Statement No. 140, Accounting for
Transfers  and  Servicing  of  Financial   Assets  and  Extinguishments  of
Liabilities. This  statement requires all separately  recognized  servicing
assets and servicing  liabilities  be  initially measured at fair value, if
practicable, and permits for subsequent measurement using either fair value
measurement  with  changes  in  fair value reflected  in  earnings  or  the
amortization  and  impairment  requirements   of  Statement  No.  140.  The
subsequent  measurement  of  separately  recognized  servicing  assets  and
servicing liabilities at fair value eliminates  the  necessity for entities
that   manage  the  risks  inherent  in  servicing  assets  and   servicing
liabilities  with derivatives to qualify for hedge accounting treatment and
eliminates the characterization of declines in fair value as impairments or
direct write-downs. SFAS  No. 156 is effective for an entity's first fiscal
year beginning after September  15,  2006.  This adoption of this statement
is  not  expected to have a significant  effect  on  the  Company's  future
reported financial position or results of operations.


3.EQUIPMENT

<TABLE>
<CAPTION>
                     	Accumulated     August 31, 2006    February 28, 2006
                Cost    Amortization	Net Book	   Net Book
\                                	Value (Unaudited)  Value
<S>                  <C>                      <C>                      <C>

    $          1,136    $      26       $      1,110       $      -
</TABLE>


4.      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.




<PAGE>
REGAL ROCK, INC.
(A Development Stage Company)
NOTES TO THE FINANCIAL STATEMENTS
(Stated in US Dollars)
(Unaudited)
August 31, 2006



4.      COMMON STOCK

On March 4, 2006, the Company issued 25,000 shares  of  common  stock  at a
price of $0.10 per share for total proceeds of $2,500.

COMMON SHARES

The  common shares of the Company are all of the same class, are voting and
entitle  stockholders  to  receive  dividends. Upon liquidation or wind-up,
stockholders  are  entitled to participate  equally  with  respect  to  any
distribution of net assets or any dividends which may be declared.

ADDITIONAL PAID-IN CAPITAL

The excess of proceeds  received  for shares of common stock over their par
value of $0.001, less share issue costs,  is credited to additional paid-in
capital.


5.DONATED CAPITAL

The  Company  records  transactions of commercial  substance  with  related
parties  at  fair  value  as   determined  with  management.   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>
                Six months ended            July 1, 2005
                August 31, 2006             (Date  of Inception)
					    to August 31, 2005
<S>             <C>                              <C>

Management fees $      3,000                $      5,000
</TABLE>


6.    INCOME TAXES

At  August  31,  2006,  the Company has accumulated non-capital loss carry-
forwards of approximately  $29,000,  which  are 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


<PAGE>
Depot.  These businesses sell more flooring, have a greater budget for in-stock
inventory and tend to purchase a more diverse assortment of flooring. By 2007,
we anticipate expanding our retail network to include small to medium size
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 AUGUST 31, 2006

We did not earn any revenues in the six-month period ended August 31, 2006.
During the same period, we incurred operating expenses of $11,156 consisting of


<PAGE>
professional fees of $5,891, travel and promotion costs of $2,600, management
fees of $1,500, filing and transfer agent fees of $1,000, office expenses of
$116 and bank charges and interest of $49.

At August 31, 2006, we had assets of $10,176 consisting of $9,066 in cash and a
computer recorded at $1,110.  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
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
August 31, 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.




<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. CHANGES IN SECURITIES

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 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.

October 13, 2006


Regal Rock, Inc.


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