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, 2008

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

     For the transition period           to

            Commission File Number   333-134536

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

             Nevada                                        Pending

(State or other jurisdiction of               (IRS Employer Identification No.)
incorporation or organization)


3723 E. Maffeo Road
Phoenix, Arizona, USA
89050

(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)

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

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

State the number of shares outstanding of each of the issuer's classes of
common stock, as of the latest practicable date: 46,150,000 shares of common
stock with par value of $0.001 per share outstanding as of  October 10, 2008.



<PAGE>









                           REGAL LIFE CONCEPTS, INC.
                       (FORMERLY NAMED REGAL ROCK, INC.)
                         (A DEVELOPMENT STAGE COMPANY)

                              FINANCIAL STATEMENTS

                                AUGUST 31, 2008

                                  (UNAUDITED)



























BALANCE SHEETS

STATEMENTS OF OPERATIONS

STATEMENT OF STOCKHOLDERS' EQUITY
                            STATEMENTS OF CASH FLOWS
NOTES TO THE FINANCIAL STATEMENTS


<PAGE>
REGAL LIFE CONCEPTS, INC.
(FORMERLY NAMED REGAL ROCK, INC.)
(A DEVELOPMENT STAGE COMPANY)
BALANCE SHEETS

<TABLE>
<CAPTION>

                                   August 31, 2008     February 28, 2008
<S>                                <C>                  <C>
                                   (Unaudited)         (Audited)

                 ASSETS

CURRENT
 Cash                              $589,845            $64,141
 Prepaid expenses                   884                 3,258
                                    590,729             67,399
EQUIPMENT, net                      3,322               3,408
                                   $594,051            $70,807


   LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)

CURRENT
 Accounts payable and
 accrued liabilities               $13,525             $23,989
 Due to related party (Note 3)      -                   24,500
                                    13,525              48,489

STOCKHOLDERS' EQUITY (DEFICIT)
 Common stock (Note 4)
 Authorized:
 100,000,000 common shares, par
 value $0.001 per share
 Issued and outstanding:
 42,550,000 common shares
 (February 28, 2008 - 41,150,000)   46,150              41,817
 Additional paid-in capital         755,450             106,783
 Deficit accumulated during the
 development stage                  (221,074)           (126,282)
                                    580,526             22,318
                                    $594,051            $70,807
</TABLE>





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

<PAGE>
REGAL LIFE CONCEPTS, INC.
(FORMERLY NAMED REGAL ROCK, INC.)
(A DEVELOPMENT STAGE COMPANY)
STATEMENTS OF OPERATIONS
(UNAUDITED)

<TABLE>
<CAPTION>
                                                                     Period
                                                                     From
                                                                     July 1,
                                                                     2005
                                                                     (Date of
                                                                     Inception)
             Three Months  Three Months  Six Months    Six Months    to
             Ended August  Ended August  Ended August  Ended August  August
             31, 2008      31, 2007      31, 2008      31, 2007      31, 2008


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



EXPENSES
Amortization $43           $42           $85           $85           $367
Bank charges
and interest  115           18            240           71            662
Filing and
transfer
agent fees    783           -             783           -             26,726
Management
fees          1,500         1,500         3,000         3,000         17,000
Office        3,145         -             1,500         -             3,616
Professional
fees          34,945        -             48,022        -             111,994
Rental
expenses      -             -             2,375         -             4,750
Travel and
promotion     22,747        -             37,142        -             55,960

NET LOSS     $(61,634)     $(1,560)      $(94,792)     $(3,156)      $(221,074)

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

WEIGHTED
AVERAGE
NUMBER OF
COMMON
SHARES
OUTSTANDING
-BASIC
AND DILUTED  44,376,451     41,150,000    43,112,865    41,150,000
</TABLE>











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

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

<TABLE>
<CAPTION>
                                              Cumulative
                                              From
                                              July 1,
                                              2005
                                              (Date of
                                              Inception)
                Six Months    Six Months      to
                Ended August  Ended August    August
                31, 2008      31, 2007        31, 2008
<S>             <C>           <C>             <C>


CASH FLOWS
FROM OPERATING
ACTIVITIES

Net loss       $(94,792)     $(3,156)        $(221,074)
Non-cash items:
Amortization    85            85              367
Donated
capital         3,000         3,000           17,000
Changes in
non-cash
operating
working
capital items:
Prepaid
expenses        2,374         -               (884)
Accounts
payable and
accrued
liabilities     (10,463)      (3,500)         (13,525)
NET CASH USED
IN OPERATING
ACTIVITIES      (99,796)      (3,571)         (191,066)
CASH FLOWS
FROM INVESTING
ACTIVITIES
Purchase
of equipment    -             -               (3,689)
NET CASH USED
IN INVESTING
ACTIVITIES      -             -               (3,689)

CASH FLOWS FROM
FINANCING
ACTIVITIES
Due to
related party   (24,500)      2,000           -
Issuance of
common shares   650,000       -               784,600

NET CASH PROVIDED
BY FINANCING
ACTIVITIEs      625,500       2,000           784,600

Increase (Decrease)
in Cash         525,74        (1,571)         589,845

CASH,
BEGINNING       64,141        3,571           -

CASH,
ENDING         $589,845      $2,000          $589,845

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

</TABLE>




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


<PAGE>

REGAL LIFE CONCEPTS, INC.
(FORMERLY NAMED REGAL ROCK, INC.)
(A DEVELOPMENT STAGE COMPANY)
NOTES TO FINANCIAL STATEMENTS
(UNAUDITED)


1.BASIS OF PRESENTATION

Unaudited Interim Financial Statements
The accompanying unaudited interim  financial  statements have been prepared in
accordance with generally accepted accounting principles for interim financial
information and  in accordance with the rules and regulations of the Securities
and Exchange Commission. They may not include all information and footnotes
required  by 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 29, 2008, included in the Company's Form 10-K
filed  with  the  Securities  nd Exchange  Commission.  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 six
months ended August 31, 2008 are not necessarily indicative of the results that
may be expected for the year ending February 28, 2009.

2.COMMON STOCK

During the six months ended August 31, 2008, the Company issued 4,333,330
common shares  for  total proceeds of $650,000, which raised the total number
of common shares issued and outstanding to 46,150,000. EAch unit consists of
one common share and one share purchase warrant exercisable into one share of
common stock at an exercise price of $1.00 per share for a period of two years.
The issuance of these warrants raised the total number of warrants issued and
outstanding to 5,000,000.

3.SUBSEQUENT EVENT

On September 18, 2008, the Company signed a letter of intent with AWA Wine
Company Ltd. ("AWA"), in the People's REpublic of China, to acquire 26% of the
issued and outstanding shares of AWA for a purchase price of $500,000.  The
Company has an pption to acquire an additional 25% of the issued and
outstanding shares $500,000 upon the achievement of certain business
milestones.  As of October 2, 2008, a formal agreement has not be executed.



<PAGE>
FORWARD-LOOKING STATEMENTS

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

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

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

ITEM 2. PLAN OF OPERATION

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

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

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

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

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

We intend to develop our retail network by initially focusing our marketing
efforts on larger chain stores that sell various types of flooring, such as
Home Depot.  These businesses sell more flooring, have a greater budget for
in-stock inventory and tend to purchase a more diverse assortment of flooring.
In 2008, we

<PAGE>
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 $20,000 on administrative
fees.  Total expenditures over the next 12 months are therefore expected to be
$50,000.

Meantime, we continue to review other potential acquisitions of and sales and
distribution arrangements with companies involved in the wholesale and
manufacturing sectors.  We are currently in the process of completing due
diligence investigations on a Thailand based spa resort facility as well as
various opportunities in the real estate and healthcare sectors. ON May 28,
2008, the company annouced that it has entered into a standstill agreement with
Amaravati Co., Ltd. ("Amaravati"), whereby Amaravati has granted the Company a
period of exclusivity to complete due diligence and structure an agreement to
acquire an equity interest in Amaravati's principal asset, a resort located in
Chiang Mai, Thailand.  As of the date of this report, the transaction has not
yet been completed.  We are currently also in the process of completing due
diligence investigations on a wine distrubutor in China as well as various
opportunities in the health and wellness sector.

Subsequent to the quarter, the Company entered into a letter of intent with
AWA Wine Company Ltd. ("AWA), in the People's Republic of China, to acquire 26%
of the issued and outstanding shares of AWA for a purchase price of $500,000.
The Company has an option to acquire an additional 25% of the issued and
outstanding shares of AWA for a purchase price of $500,000 upon acheivement
of certain business milestones.  To the date of this report, a formal
agreement has not been executed.

During the quarter, the Company completed upon the previously announced sale of
up to $750,000 in the private placement of its pre-split securities at $0.75
per Unit. Each Unit to consist of one pre-split share of the Company's common
stock and one pre-split common share purchase warrant (a "Warrant").  Each
Warrant is exercisable into one pre-split share of Common Stock  at an exercise
price of US$1.00 per Warrant Share, for a period of two years. The private
placement is intended to finance potential acquisition and working capital
requirements, including administrative expenses and costs incurred in
connection with our review of potential projects.  Although the completion
of the private placement financing allows us to have sufficient funds for any
immediate working capital needs, additional funding may still be required in
the form of equity financing from the sale of our common stock.  However, 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 intend 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.




<PAGE>
RESULTS OF OPERATIONS FOR PERIOD ENDING AUGUST 31, 2008

We did not earn any revenues in the three-month period ended August 31, 2008.
During the same period, we incurred operating expenses of $61,634 consisting of
professional fees of $34,945, travel and promotional expenses of $22,748,
management fees of $1,500, office charges of $1,500, transfer agent fees of
$783, amortization charges of $43 and bank charges of $115.

At August 31, 2008, we had assets of $594,051 consisting of $589,845 in cash,
prepaid expenses of $884 and a computer recorded at $3,322.  We have no
liabilities as of August 31, 2008.

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, 2008.  This evaluation was conducted  by  Eric  Wildstein, 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, Eric Wildstein, 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


Current Reports on Form 8-K

None.



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 10, 2008

Regal Life Concepts, Inc.


/s/ Eric Wildstein
------------------------------
Eric Wildstein, President