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 May 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: 41,783,333 shares of common
stock with par value of $0.001 per share outstanding as of  July 14, 2008.



<PAGE>












                           REGAL LIFE CONCEPTS, INC.
                          (FORMERLY REGAL ROCK, INC.)

                         (A DEVELOPMENT STAGE COMPANY)

                              FINANCIAL STATEMENTS

                                  MAY 31, 2008






























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

                                        May 31, 2008    February 28, 2008
<S>  <C>                                <C>             <C>


               ASSETS

CURRENT
 Cash                                   $94,708         $64,141
 Prepaid expenses                        884             3,258
                                         95,592          67,399

EQUIPMENT, net                           3,365           3,408
                                        $98,957         $70,807

     LIABILITIES AND STOCKHOLDERS' EQUITY

CURRENT
 Accounts payable and accrued
 liabilities                            $8,797          $23,989
 Due to related party                    24,500          24,500
                                         33,297          48,489

STOCKHOLDERS' EQUITY
 Common stock (Note 2)
  Authorized:
  100,000,000 common shares, par
  value $0.001 per share
  Issued and outstanding:
  41,783,333 common shares
  (February 28, 2008 - 41,283,333)       41,783          41,283
  Additional paid-in capital             183,317         107,317
  Deficit accumulated during the
  development stage                      (159,440)       (126,282)
                                         65,660          22,318
                                        $98,957         $70,807
</TABLE>

SUBSEQUENT EVENT (NOTE 3)



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

<PAGE>
REGAL LIFE CONCEPTS, INC.
(FORMERLY REGAL ROCK, INC.)
(A DEVELOPMENT STAGE COMPANY)
STATEMENTS OF OPERATIONS
(UNAUDITED)
<TABLE>
<CAPTION>
                                                                Cumulative
                                                                From
                              Three Months     Three Months     (Date of
                              Ended            Ended            Inception) to
                              May 31, 2008     May 31, 2007     May 31, 2008

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



EXPENSES
 Amortization                 $43              $43              $324
                               43               43               547
  Bank charges and interest
  Filing and transfer agent
  fees                         -                -                25,943
  Management fees              1,500            1,500            15,500
  Office                       1,644            -                2,115
  Professional fees            13,076           -                77,049
  Rental expenses              2,375            -                4,750
  Travel and promotion         14,935           -                33,212


NET LOSS                      $(33,158)        $(1,596)          $(159,440)


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


WEIGHTED  AVERAGE  NUMBER
OF COMMON SHARES OUTSTANDING-
BASIC AND DILUTED              41,315,942       41,150,000
</TABLE>












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


<PAGE>
(FORMERLY REGAL ROCK, INC.)
(A DEVELOPMENT STAGE COMPANY)
STATEMENTS OF CASH FLOWS
(UNAUDITED)
<TABLE>
<CAPTION>
                                                                Cumulative
                                                                From
                              Three Months     Three Months     (Date of
                              Ended            Ended            Inception) to
                              May 31, 2008     May 31, 2007     May 31, 2008
<S> <C>                       <C>              <C>              <C>

CASH FLOWS FROM OPERATING
ACTIVITIES
 Net loss                    $(33,158)        $(1,596)         $(159,440)

 Non-cash items:
 Amortization                 43               43               324
 Donated capital              1,500            1,500            15,500
 Changes in non-cash
 operating  working
 capital items:
 Prepaid expenses             2,374            -                (884)
 Accounts payable and
 accrued liabilities          (15,192)         (3,500)          8,797
NET CASH USED IN OPERATING
ACTIVITIES                    (44,433)         (3,553)          (135,703)

CASH FLOWS FROM INVESTING
ACTIVITIES
  Acquisition of equipment    -                -                (3,689)

NET CASH USED IN INVESTING
ACTIVITIES                    -                -                (3,689)


CASH FLOWS FROM FINANCING
ACTIVITIES
 Due to related party         -                2,000            24,500
 Issuance of common shares    75,000           -                209,600

NET CASH PROVIDED BY
FINANCING ACTIVITIES          75,000           2,000            234,100

INCREASE (DECREASE) IN CASH   30,567           (1,553)          94,708

CASH, BEGINNING               64,141           3,571            -

CASH, ENDING                 $94,708          $2,018           $94,708


SUPPLEMENTAL 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 REGAL ROCK, INC.)
(A DEVELOPMENT STAGE COMPANY)
NOTES TO FINANCIAL STATEMENTS
MAY 31, 2008
(UNAUDITED)

NOTE 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 Commoission. 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-KSB
filed  with  the  Securities  and Exchange Commission.  The  unaudited  interim
financial  statements  should  be  read  in conjunction  with  those  financial
statements  included in the Form 10-KSB.  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 three
months ended May 31, 2008 are not necessarily indicative of the results that
may be expected for the year ending February 28, 2009.

NOTE 2 - COMMON STOCK

During  the three months ended May 31, 2008, the Company issued 500,000 common
shares for total proceeds of $75,000, which raised the total number of common
shares issued and outstanding to 41,783,333.

As at May 31, 2008, there were  1,166,665 warrants outstanding  at an exercise
price of $1.00 per warrant.


NOTE 3 - SUBSEQUENT EVENT

On  May  28,  2008,  the Company announced that it is negotiating a standstill
agreement with Amaravati Co. Ltd. ("Amaravati"), whereby  Amaravati has granted
the  company  a  period  of  exclusivity  during which it can complete its  due
diligence and structure an agreement to acquire  Amaravati's principal asset, a
50-room  resort  located  in  Chiang  Mai,  Thailand.  As of July 9, 2008, the
agreement is still in process and the transaction has not been competed.



<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.

The Company previously 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 MAY 31, 2008

We did not earn any revenues in the three-month period ended May 31, 2008.
During the same period, we incurred operating expenses of $33,158 consisting of
professional fees of $13,076, travel and promotional expenses of $14,395,
management fees of $1,500, office charges of $4,019, amortization charges of
$43 and bank charges of $125.

At May 31, 2008, we had assets of $98,957 consisting of $94,708 in cash,
prepaid expenses of $884 and a computer recorded at $3,365.  We had liabilities
as of May 31, 2008 of $33,297 consisting of accounts payable and accrued
liabilities of $8,797 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
May  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.

July 14, 2008

Regal Life Concepts, Inc.


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