UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549

                                  FORM 10-QSB /A

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

      For the period ended May 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


#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



         301 Maude Street, Suite 501A, Port Moody, B.C., Canada, V3H 5B1

		(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  [  ]   No  [ X ]

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 29, 2007.




<PAGE>















                                REGAL ROCK, INC.
                         (A Development Stage Company)

                              FINANCIAL STATEMENTS

                                  May 31, 2006

                             (Stated in US Dollars)

                                  (Unaudited)



























<PAGE>

<TABLE>
<CAPTION>
REGAL ROCK, INC.
A DEVELOPMENT STAGE COMPANY
BALANCE SHEET
(EXPRESSED IN US DOLLARS)

<S>       <C>                       <C>               <C>             <C>    <C>                 <C> <C>

                                                                                         May 31,     February 28,
                                                                                         2006        2006
                                    ASSETS                                               (Unaudited) (Audited)
CURRENT ASSETS
          Cash                                                                      $    21,358       $        26,773


                     LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT LIABILITIES
          Accounts payable and accrued liabilities                                 $       1,500      $        5,000

STOCKHOLDERS' EQUITY
          Capital stock (Note 3)
            Authorized: 75,000,000 common shares, par value $0.001 per share
            Issued and outstanding:  8,230,000 common shares
	    (February 28, 2006 - 8,205,000)			      		           8,230                 8,205
           Additional paid in capital                                                     29,870                25,895
           Share subscriptions receivable                                                      -                 (750)
           Deficit accumulated during the development stage                              (18,242)             (11,577)
TOTAL STOCKHOLDERS' EQUITY                                                                19,858                21,773
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY                                        $       21,358      $         26,773

          Nature and Continuance of Operations (Note 1)


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


</TABLE>
















<PAGE>

<TABLE>
<CAPTION>
REGAL ROCK, INC.
A DEVELOPMENT STAGE COMPANY
STATEMENT OF OPERATIONS
(EXPRESSED IN US DOLLARS)
(UNAUDITED)
<S>               <C>                    <C>   <C> <C>                           <C> <C>

                                                               			 July 1, 2005
							Three months ended	 (date of inception) to
							May 31, 2006  		 May 31, 2006
GENERAL AND ADMINISTRATIVE EXPENSES

                    Bank charges and interests 		$          135   	$      203
                    Management fees (Note 5)                     1,500               3,500
                    Professional fees                            5,030              10,030
                    Travel and promotion                             -               4,509

  Total general and administrative expenses                      6,665              18,242

  Net loss for the period                      		$       (6,665)   	$  (18,242)

                                               		$        (0.00)
  Basic loss per share

WEIGHTED AVERAGE NUMBER OF COMMON SHARES                     8,229,941
OUTSTANDING


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

</TABLE>

























<PAGE>
REGAL ROCK, INC.
A DEVELOPMENT STAGE COMPANY
STATEMENT OF STOCKHOLDERS' EQUITY
(EXPRESSED IN US DOLLARS)
(UNAUDITED)
<TABLE>
<CAPTION>

<S>                       <C>        <C>          <C>    <C>             <C>     <C> <C>    <C> <C>

                                        Number of    	      Additional    Share           Deficit Accumulated
                                        Common       Par      Paid-in       Subscriptions   During the
                                        Shares       Value    Capital       Receivable	    Development Stage	    Total

July 1, 2005 (date of inception)
  Subscribed for cash                   5,000,000 $5,000    $          -           $            $          -        $
                                                                                   -                                   5,000
August 1,2005 @ 0.001
  Subscribed for cash                   1,600,000  1,600               -           -                       -           1,600
September 12, 2005 @ 0.001
  Subscribed for cash                   1,500,000  1,500          13,500           -                       -          15,000
February 27, 2006 @ 0.01
  Subscribed for cash @ 0.10              105,000    105          10,395           -                       -          10,500

Donated services                                -      -           2,000           -                       -           2,000

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

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

Balance, February 28,                   8,205,000 $8,205         $25,895    $  (750)            $    (11,577)       $ 21,773
2006 (Audited)

Share subscriptions
receivable                          		-      -               -         750			   -		 750



Subscribed for cash @ 0.10	           25,000     25           2,475           -                       -           2,500

Donated services                                -      -           1,500           -                       -           1,500

Net Loss                                        -      -               -           -                  (6,665)         (6,665)


Balance, May 31, 2006                   8,230,000 $8,230         $29,870   $       -           $      18,242       $  19,858
(Unaudited)

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

</TABLE>













<PAGE>
<TABLE>
<CAPTION>
REGAL ROCK, INC.
A DEVELOPMENT STAGE COMPANY
STATEMENT OF CASH FLOWS
(EXPRESSED IN US DOLLARS)
(UNAUDITED)
<S>   <C>                         <C>                 <C>             <C> <C> <C>         <C>         <C>

                                                                           Three month                  July 1, 2005 (date
                                                                           period ended 	        of inception) to
                                                                           May 31, 2006                 May 31, 2006

      CASH FLOWS FROM OPERATING ACTIVITIES
        Net loss for the period                                            $    (6,665)                $   (18,242)

        Non-cash operating activities
          Donated services                                                       1,500                       3,500
          Increase (decrease) in accounts payable and accrued                   (3,500)                      1,500
          liabilities
      Net cash used in operating activities                                     (8,665)                    (13,242)

      CASH FLOWS FROM FINANCING ACTIVITIES
        Shares subscribed for cash                                               3,250                      34,600
      Net cash provided by financing activities                                  3,250                      34,600

Increase (decrease) in cash                                                     (5,415)                     21,358
Cash, beginning of the period                                                   26,773                           -
Cash, end of the period                                                    $    21,358                $     21,358

SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
CASH PAID DURING THE PERIOD FOR:
      Interest                                                             $         -                $          -
      Income taxes                                                         $         -                $          -



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

</TABLE>


















<PAGE>

REGAL ROCK, INC.
A DEVELOPMENT STAGE COMPANY
NOTES TO FINANCIAL STATEMENTS
MAY 31, 2006
(EXPRESSED IN US DOLLARS)
(UNAUDITED)

NOTE 1.NATURE AND CONTINUANCE OF OPERATIONS

       Regal Rock,  Inc.  ("the Company") was incorporated under the laws of 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 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 May 31, 2006, the Company
       has  a  working  capital  of  $19,858,  has  not yet achieved  profitable
       operations and has accumulated a deficit of $18,242  since inception. The
       Company's  ability to continue as a going concern is dependent  upon  its
       ability 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 May
       31, 2006 are not necessarily  indicative  of  the  results  that  may  be
       expected for the year ending February 28, 2007.







<PAGE>
REGAL ROCK, INC.
A DEVELOPMENT STAGE COMPANY
NOTES TO FINANCIAL STATEMENTS
MAY 31, 2006
(EXPRESSED IN US DOLLARS)
(UNAUDITED)

NOTE 2.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

       BASIS OF PRESENTATION
       The  financial statements of the Company have been prepared in accordance
       with generally  accepted  accounting  principles  in the United States of
       America ("US GAAP"). 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  judgment.   Actual  results may vary from
       these estimates.
       The  financial  statements have, in management's opinion,  been  properly
       prepared 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.

       DEVELOPMENT STAGE COMPANY
       The Company is in the development stage. Since its formation, the Company
       has not yet realized any revenues from its planned operations.

       USE OF ESTIMATES
       The  preparation  of  financial  statements  in conformity with  US  GAAP
       requires  management to make estimates and assumptions  that  affect  the
       reported amounts  of  assets and liabilities and disclosure of contingent
       assets and liabilities  at  the dates of the financial statements and the
       reported amounts of revenues  and  expenses during the reporting periods.
       Actual results could differ from these estimates.

       FINANCIAL INSTRUMENTS
       The Company's financial instruments  consist of cash and accounts payable
       and  accrued liabilities.  Unless otherwise  noted,  it  is  management's
       opinion that the Company is not exposed to significant interest, currency
       or credit risks arising from these financial instruments.  The fair value
       of these financial instruments approximate their carrying values.

       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.





<PAGE>
REGAL ROCK, INC.
A DEVELOPMENT STAGE COMPANY
NOTES TO FINANCIAL STATEMENTS
MAY 31, 2006
(EXPRESSED IN US DOLLARS)
(UNAUDITED)



NOTE 2.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT'D)

       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  May  31,  2006,  the  Company  had  no stock
       equivalents  that  were  anti-dilutive and excluded in the loss per share
       computation.

       STOCK-BASED COMPENSATION
       In December 2004, the 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 fair value of the award.
       SFAS No. 123R was to be effective for interim or annual reporting periods
       beginning on or after June 15, 2005, but  in  April 2005 the SEC issued a
       rule that will permit most registrants to implement  SFAS No. 123R at the
       beginning of their next fiscal year, instead of the next reporting period
       as  required  by  SFAS  No.  123R.  The pro-forma disclosures  previously
       permitted  under  SFAS  No.  123 no longer  will  be  an  alternative  to
       financial statement recognition.  Under  SFAS  No. 123R, the Company must
       determine the appropriate fair value model to be  used for valuing share-
       based  payments, the amortization method for compensation  cost  and  the
       transition  method to be used at date of adoption. The transition methods
       include  prospective   and   retroactive   adoption  options.  Under  the
       retroactive  options,  prior periods may be restated  either  as  of  the
       beginning of the year of  adoption  or  for  all  periods  presented. The
       prospective method requires that compensation expense be recorded for all
       unvested stock options and restricted stock at the beginning of the first
       quarter of adoption of SFAS No. 123R, while the retroactive methods would
       record compensation expense for all unvested stock options and restricted
       stock beginning with the first period restated. The Company  has  adopted
       the requirements of SFAS No. 123R from date of inception.

       The  Company  accounts for equity instruments issued in exchange for  the
       receipt of goods or services from other than employees in accordance with
       SFAS No. 123 and  the  conclusions  reached  by  the Emerging Issues Task
       Force  in  Issue No. 96-18, "Accounting for Equity Instruments  That  Are
       Issued to Other  Than  Employees  for  Acquiring  or  in Conjunction with
       Selling  Goods  or Services" ("EITF 96-18").  Costs are measured  at  the
       estimated  fair  market  value  of the   consideration  received  or  the





<PAGE>
REGAL ROCK, INC.
A DEVELOPMENT STAGE COMPANY
NOTES TO FINANCIAL STATEMENTS
MAY 31, 2006
(EXPRESSED IN US DOLLARS)
(UNAUDITED)

NOTE 2.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONT'D)

       STOCK-BASED COMPENSATION (CONT'D)
       estimated fair value of the equity instruments issued, whichever is more
       reliably  measurable.   The  value  of  equity  instruments  issued  for
       consideration other than employee services is determined on  the earlier
       of a performance commitment or completion of performance by the provider
       of goods or services as defined by EITF 96-18.

       The Company has not adopted a stock  option  plan and has not granted any
       stock options. Accordingly, no stock-based compensation has been recorded
       to date.

       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.





<PAGE>
REGAL ROCK, INC.
A DEVELOPMENT STAGE COMPANY
NOTES TO FINANCIAL STATEMENTS
MAY 31, 2006
(EXPRESSED IN US DOLLARS)
(UNAUDITED)

NOTE 3.CAPITAL STOCK

       In  March  2006,  the Company issued 25,000 shares of common stock  at  a
       price of $0.10 per share, for total proceeds of $2,500. 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 recorded as  a  subscription
       receivable at February 28, 2006, and received subsequent to February  28,
       2006.

       COMMON SHARES
       The  common shares of the Company are all of the same class, and are non-
       voting.

       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.

NOTE 4. INCOME TAXES

       At May 31,  2006,  the  Company  has  accumulated non-capital losses
       totaling  approximately  $18,000,  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.

NOTE 5.RELATED PARTY TRANSACTION

       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>
                Three months ended May 31, 2006 July 1, 2005
		(date of inception) to May 31, 2005
<S>             <C>                <C>

Management fees   $  1,500        $  2,000
</TABLE>





<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. By late
2006 and 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




<PAGE>
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 MAY 31, 2006

We did not earn any revenues in the three-month period ended May 31, 2006.  We
do not anticipate earning revenues unless we enter into commercial production on
the Raven property, which is doubtful.  We have not commenced the exploration
stage of our business and can provide no assurance that we will discover
economic mineralization on the property, or if such minerals are discovered,
that we will enter into commercial production.

We incurred operating expenses in the amount of $6,665 in the three-month period
ended May 31, 2006.  These operating expenses were comprised of $5,030 in




<PAGE>
professional fees, $1,500 in the recorded value of donated management fees, and
$135 in bank charges and interests.

At May 31, 2006, we had assets of $21,358 consisting entirely of cash and
liabilities of $1,500 consisting of accounts payable and accrued liabilities.

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
May 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.

          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




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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.

 January 29, 2007

Regal Rock, Inc.


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