UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                              Washington, DC 20549


                                  FORM 10-QSB

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

      For the period ended November 30, 2007

[   ]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 Cconcepts, 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



                                Regal Rock, Inc.

         (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: 41,150,000 shares of common
stock with par value of $0.001 per share outstanding as of October 12, 2007.


<PAGE>













                                REGAL ROCK, INC.
                         (A DEVELOPMENT STAGE COMPANY)

                              FINANCIAL STATEMENTS

                               NOVEMBER 30, 2007

                             (STATED IN US DOLLARS)

                                  (UNAUDITED)

















BALANCE SHEETS

STATEMENTS OF OPERATIONS

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













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

<TABLE>
<CAPTION>


<S>                                <C>         <C>
                                   November      February
                                   30, 2007      28, 2007
                                   (Unaudited)   (Audited)

ASSETS

Current
 Cash                             $100,487      $3,571
 Prepaid expenses                  5,000         -
Total current assets               105,487       3,571

Equipment,  net                    898           1,025

Total Assets                       106,385       4,596


LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)

Current
 Accounts payable and accrued
 liabilities                      $6,169         $6,668
 Due to related party              24,500        17,500
Total current liabilities          30,669        24,168

Contignency (Note 2)
Stockholders' equity (deficit)
 Common stock
  Authorized:
   75,000,000 common shares, par
   value $0.001 per share
 Issued and outstanding:
   8,363,333 common shares
   (February 28, 2007 -
    8,230,000)                     8,363          8,230
 Additional paid-in capital        138,737        34,370
 Deficit accumulated during the
 devlopment stage                  (71,384)       (62,172)
Total stockholders' equity
(deficit)                          75,716         (19,572)

Total liabilities and stocholders'
equity (deficit)                  $106,385       $4,596





</TABLE>











   The accompanying notes are an integral part of these financial statements

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

<TABLE>
<CAPTION>

                          Three     Three     Nine      Nine      July 1, 2005
                          Months    Months    Months    Months    (Date of
                          Ended     Ended     Ended     Ended     Inception) to
                          November  November  November  November  November
                          30, 2007  30, 2006  30, 2007  30, 2006  30, 2007
<S>                       <C>       <C>       <C>       <C>       <C>

EXPENSES
 Amortization            $42       $43       $128       $69       $238
 Bank charges and
 interest                 13        19        84         203       369
 Filing and transfer
 agent fees               -         -         -          1,000     21,631
 Management fees          1,500     1,500     4,500      4,500     12,500
 Office                   -         -         -          116       116
 Professional fees        4,500     2,332     4,500      13,253    29,421
 Travel and promotion     -         -         -          2,600     7,109

NET LOSS                 $(6,055)  $(3,894)  $(9,212)   $(21,741) $(71,384)

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


WEIGHTED AVERAGE COMMON
SHARES OUTSTANDING -
BASIC AND DILUTED         8,263,333 8,229,941 8,263,333  8,229,941

</TABLE>

























   The accompanying notes are an integral part of these financial statements



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

<TABLE>
<CAPTION>


                              Nine      Nine      July 1, 2005
                              Months    Months    (Date of
                              Ended     Ended     Inception) to
                              November  November  November
                              30, 2007  30, 2006  30, 2007
<S>                           <C>       <C>       <C>

CASH FLOWS USED IN OPERATING ACTIVITIES
 Net loss                    $(9,212)  $(21,741) $(71,384)
 Items not involving cash:
  Amortization                127       69        238
  Donated Capital             4,500     4,500     12,500
 Adjustment to reconcile net
 loss to net cash
 used by operating activities:
  Increase in prepaid
  expenses                    (5,000)   -         (5,000)
 Increase (decrease) in
 accounts payable and
 accrued liabilities          (499)     (5,000)   6,169
 Net cash used in operating
 activities                   (10,084)  (22,172)  (57,477)

CASH FLOWS USED IN INVESTING
 Acquisition of equipment     -         (1,136)   (1,136)
 Net cash used in investing
 activities                   -         (1,136)   (1,136)

CASH FLOWS USED IN FINANCING ACTIVITIES
 Due to related party         7,000     -          24,500
 Issuance of common shares    100,000   3,250      134,600

 Net cash provided by
 financing activities         107,000   3,250      159,100

INCREASE (DECREASE) IN CASH   96,916    (20,058)   100,487

CASH, BEGINNING               3,571     26,773     -

CASH, ENDING                 $100,487  $6,715     $100,487

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 ROCK, INC.
(A Development Stage Company)
NOTES TO THE FINANCIAL STATEMENTS
November 30, 2007
(Unaudited)


1.BASIS OF REPRESENTATION

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 year ended February
28,  2007  filed   with  the Securities  and  Exchange Commission.  The interim
unaudited  financial statements  should  be  read  in  conjunction  with  those
financial statements. In  the opinion of management, all adjustments considered
necessary  for  a  fair presentation, consisting  solely  of  normal  recurring
adjustments, have been made. Operating results for the period ended November
30, 2007 are not necessarily indicative of the results that may be expected for
the year ending February 28, 2008.

2.  COMMON STOCK

During the period ended November 30, 2007, the Company issued 133,333 units at
$0.75 per unit for cash proceeds of $100,000.  Each unit consists of one share
of the Company's common stock and one share purchase warrant.  Each share
purchase warrant is exercisable into one share of common stock at an exercise
price of $1.00 per share, for a period of two years.

On November 1, 2007, the Company received shareholder approval to amend its
Articles of Incorporation to effect a five (5) for one (1) forward stock split
of its authorized, issued and outstanding commong stock so that its issued and
outstanding capital increases from 8,363,333 shares to 41,816,665 shares and
increase the post-split authorized capital from 75,000,000 shares to
100,000,000 shares, $0.001 par value per share.  These amendments became
effective on December 3, 2008, the date of filing with the Secretary of State
of Nevada



<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 $10,000 on administrative
fees.  Total expenditures over the next 12 months are therefore expected to be
$40,000.

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.

During the quarter, the Company announced that we are proceeding with the 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 upon the completion
of the private placement financing, we will 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 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.




<PAGE>
RESULTS OF OPERATIONS FOR PERIOD ENDING November 30, 2007

We did not earn any revenues in the three-month period ended November 30, 2007.
During the same period, we incurred operating expenses of $6,055 consisting of
professional fees of $4,500, management fees of $1,500, amortization charges of
$42 and bank charges of $13.

At November 30, 2007, we had assets of $106,385 consisting of $100,487 in cash,
prepaid expenses of $5,000 and a computer recorded at $898.  We had liabilities
as of November 30, 2007 of $30,669 consisting of accounts payable and accrued
liabilities of $6,169 and a loan from a director for $24,500.

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
November 30, 2007.  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

During the quarter ended November 30, 2007 the Company's directors and a
majority of its shareholders approved a name change to Regal Life Concepts,
Inc. a stock split of the Company's authorized and issued common stock such
that every one of the Company's common stock be forward split for five post
split common shares of the Company and to increase the post split authorized
common share capital of the Company to 100,000,000 common shares with a par
value of $0.001.

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

During  the  quarter  ended November  30,  2007, we filed the following current
report on Form 8-K:

On November 19, 2007, we announced that we were proceeding with a private
placement of up to 1,000,000 pre-split units of our common stock for total
proceeds of $750,000.








<PAGE>
SIGNATURES

In accordance with the requirements of the Exchange Act, the registrant caused
this report to be signed on its behalf by the undersigned, thereunto duly
authorized.

January 14, 2008

Regal Rock, Inc.


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