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

         Nevada                                        Pending

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


#41 - 3960 Canada Way
Burnaby, British Columbia, Canada                    V5G 1G7

(Address of principal executive offices)            (Postal or Zip Code)


Issuer's telephone number, including area code:    604-377-8758



                                      N/A

   (Former name, former address and former fiscal year, if changed since last
                                    report)

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

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

State  the  number  of  shares outstanding  of  each of the issuer's classes of
common  stock, as  of  the latest  practicable date: 8,230,000 shares of common
stock with par value of $0.001 per share outstanding as of July 13, 2007.




<PAGE>
















                                REGAL ROCK, INC.

                         (A DEVELOPMENT STAGE COMPANY)

                              FINANCIAL STATEMENTS

                                  MAY 31, 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>

                                                        May 31,   February 28,
	                                                   2007           2007
                                                    (Unaudited)      (Audited)
<S>                                                 <C>              <C>


ASSETS

CURRENT
  Cash                                           $        2,018 $        3,571

EQUIPMENT (Note 3)                                          982          1,025

TOTAL ASSETS                                     $        3,000 $        4,596



LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)

CURRENT
  Accounts payable and accrued liabilities       $        3,168 $        6,668
     Due to related party (Note 4)                       19,500         17,500

  Total current liabilities                              22,668         24,168

CONTINGENCY (NOTE 1)

STOCKHOLDERS' EQUITY (DEFICIT)
  Common stock (Note 5)
    Authorized:
      75,000,000 common shares, par value $0.001 per share
    Issued and outstanding:
      8,230,000 common shares
     (February 28, 2007 - 8,230,000)                      8,230          8,230
  Additional paid-in capital                             35,870         34,370
  Subscriptions receivable                                    -              -
  Deficit accumulated during the development stage     (63,768)       (62,172)

  Total stockholders' equity (deficit)                 (19,668)       (19,572)

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY
(DEFICIT)                                        $        3,000 $        4,596
</TABLE>

SUBSEQUENT EVENT (Note 7)







   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>
                                                        July 1, 2005
                                    Three       Three       (Date of
                                   Months      Months   Inception to
                                Ended May   Ended May        May 31,
                                 31, 2007    31, 2006           2007
<S><C>                          <C>         <C>          <C>



EXPENSES
 Amortization                   $      43   $       -   $        154
 Bank charges and interest             53         135            338
 Filing and transfer agent fees         -           -         21,630
 Management fees (Note 4)           1,500       1,500          9,500
  Office                                -           -            116
  Professional fees                     -       5,030         24,921
  Travel and promotion                  -           -          7,109

NET LOSS                        $ (1,596)   $ (6,665)   $   (63,768)

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

WEIGHTED AVERAGE COMMON SHARES
OUTSTANDING - BASIC AND
DILUTED SHARES OUTSTANDING      8,230,000   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>

                                         Three      Three      July 1, 2005
                                        Months     Months          (Date of
                                     Ended May  Ended May      Inception to
                                      31, 2007   31, 2007      May 31, 2007
<S><C>                               <C>        <C>



CASH FLOWS USED IN OPERATING ACTIVITIES
 Net loss                            $ (1,596)  $ (6,665)     $    (63,768)

 Items not involving cash:
  Amortization                              43          -               154
  Donated capital                        1,500      1,500             9,500
 Adjustment  to reconcile net loss
 to net cash used by operating
 activities:
  Increase in accounts payable and
  accrued liabilities                  (3,500)    (3,500)             3,168


 Net cash used in operating
 activities                            (3,553)    (8,665)          (50,946)

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


 Net cash used in investing activities       -          -           (1,136)


CASH FLOWS FROM FINANCING ACTIVITIES
     Due to related party                2,000          -            19,500
     Issuance of Common Shares               -      3,250            34,600

 Net cash provided by financing
 activities                              2,000      3,250            54,100

CHANGE IN CASH                         (1,553)    (5,415)             2,018

CASH, BEGINNING                          3,571     26,773                 -

CASH, ENDING                          $  2,018  $  21,358      $      2,018

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
May 31, 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 May 31, 2007 are not necessarily
indicative of the results that may be expected for the year ending February
28, 2008.

Going Concern
The  accompanying  financial  statements have been prepared assuming the
Company will continue as a going concern.  As  of  May 31, 2007, the Company
has not yet achieved profitable operations and has accumulated  a  deficit  of
$63,768. Its ability  to  continue  as a going concern is dependent upon the
ability  of  the Company to obtain the necessary  financing  to  meet its
obligations and pay its liabilities arising from normal business operations
when  they  come  due.  The outcome of these matters cannot be predicted with
any certainty at this time and raise  substantial  doubt  that  the Company
will be able to continue as a going concern. These financial statements  do
not  include  any  adjustments  to  the amounts  and  classification  of
assets  and  liabilities that may be necessary should the Company be unable
to continue as a going concern. Management believes that the Company will need
to obtain additional  funding by borrowing funds from its directors and
officers, or a private placement of common stock.

2.    SIGNIFICANT ACCOUNTING POLICIES

The financial statements  of  the  Company have been prepared in accordance
with generally  accepted accounting principles  in  the  United  States  of
America. Because a precise determination of many assets and liabilities is
dependent upon future events,  the  preparation  of  financial  statements
involves the use of estimates, which have been made using judgment.  Actual
results  may  vary  from these estimates. The financial statements have, in
management's opinion, been prepared within the framework of the significant
accounting policies summarized below:

Development Stage Company

The  Company is considered to be in the development stage, pursuant to
Statement of Financial  Accounting  Standards ("SFAS") No. 7, "Accounting and
Reporting by Development Stage Enterprises."  Since  its  formation,  the
Company has not yet realized any revenues from its planned operations.





<PAGE>

REGAL ROCK, INC.
(A Development Stage Company)
NOTES TO THE FINANCIAL STATEMENTS
May 31, 2007
(Unaudited)


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

Equipment

Equipment is recorded at cost and amortized over its estimated  useful life on
a 20% declining balance method. In the year of acquisition, only one-half  of
the amortization is recorded.

Financial Instruments

The  fair value  of  the  Company's  financial instruments, consisting of cash,
accounts payable and accrued liabilities  and  amount  due  to related party,
is equal to fair value due to their short-term to maturity. 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.

Income Taxes

The Company has adopted 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 assets and liabilities and their respective tax bases.
Deferred  tax  assets and liabilities  are  measured  using enacted tax rates
expected to apply to taxable income in the years in which  those  temporary
differences  are  expected to be recovered or settled.

Foreign Currency Translation

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

Basic and Diluted Loss Per Share

In accordance with SFAS No. 128 - "Earnings Per Share", the basic loss per
common share is computed by dividing net loss available to common stockholders
by the weighted average number of common shares outstanding. Diluted loss per
common share is computed similar to basic loss per common share except that the
denominator is increased to include the number of additional common shares that
would have been outstanding if the potential common shares had been issued and
if the additional common shares were dilutive. At May 31, 2007, 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 Financial Accounting Standards Board ("FASB") issued SFAS
No. 123R, "Share-Based Payment", which replaced SFAS No. 123, "Accounting for
Stock-Based Compensation" and superseded APB Opinion No. 25, "Accounting for
Stock Issued to Employees". In January 2005, the Securities and Exchange
Commission ("SEC") issued Staff Accounting Bulletin ("SAB") No. 107, "Share-
Based Payment", which provides supplemental implementation guidance for SFAS
No. 123R. SFAS No. 123R requires all share-based payments to employees,
including grants of employee stock options, to be recognized in the financial
statements based on the grant date fair value of the award. Under SFAS No.
123R, the Company must determine the appropriate fair value model to be used
for valuing share-based payments and the amortization method for compensation
cost. The Company adopted SFAS No.  23R on March 1, 2006. As the Company has
never granted any stock options the adoption of this accounting policy had no
effect on its financial position or results of operations.


<PAGE>
REGAL ROCK, INC.
(A Development Stage Company)
NOTES TO THE FINANCIAL STATEMENTS
May 31, 2007
(Unaudited)


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

Comprehensive Income

The  Company  has  adopted SFAS  130,  "Reporting  Comprehensive Income", which
establishes  standards for reporting and display of comprehensive  income,  its
components and accumulated balances. When applicable, the Company would
disclose this information on its Statement of Stockholder's Equity.
Comprehensive income comprises  equity  except  those  resulting   from
investments  by  owners  and distributions  to  owners. The Company has not
had  any  transactions that are required to be reported in other comprehensive
income.

Recent Accounting Pronouncements

In September 2006, the SEC issued SAB No. 108, "Considering the Effects of
Prior Year Misstatements when  Quantifying  Misstatements  in  Current  Year
Financial Statements."  SAB  No. 108  addresses  how the effects of prior year
uncorrected misstatements should be considered when  quantifying  misstatements
in  current year   financial   statements.   SAB  No. 108  requires  companies
to  quantify misstatements  using  a balance sheet  and  income  statement
approach  and  to evaluate whether either  approach  results  in  quantifying
an  error  that  is material  in light of relevant quantitative and qualitative
factors. SAB No. 108 is effective  for  periods  ending after November 15, 2006.
The adoption of SAB No. 108 had no material effect on the Company's financial
statements.

In September 2006, the FASB issued  SFAS No. 157,  "Fair  Value  Measures".
This Statement defines fair value, establishes a framework for measuring  fair
value in  generally  accepted  accounting principles (GAAP), expands
disclosures about fair value measurements, and  applies under other accounting
pronouncements that require or permit fair value measurements. SFAS No. 157
does not require any new fair value measurements. However,  the  FASB
anticipates that for some entities, the application of SFAS No. 157 will change
current  practice.  SFAS No. 157 is effective  for  financial  statements
issued  for fiscal years beginning  after November 15,  2007, which for the
Company would be  the  fiscal  year  beginning March 1, 2008.  The  Company
is currently evaluating the impact of SFAS No. 157 but  does not expect that
it will  have  a  material  impact  on  its  financial statements.

In September  2006,  the  FASB  issued  SFAS No. 158, "Employers' Accounting
for Defined Benefit Pension and Other Postretirement Plans." This Statement
requires an employer to recognize the over funded  or  under  funded  status
of a defined benefit post retirement plan (other than a multiemployer plan)
as  an  asset or liability  in  its statement of financial position, and to
recognize changes in that funded status  in the year in which the changes occur
through comprehensive income.  SFAS No. 158  is  effective  for fiscal years
ending after December 15, 2006. The implementation of SFAS No. 158 had no
material impact on the Company's financial position and results of operations.

In February 2007, the FASB issued SFAS  No.  159,  "The  Fair  Value  Option
for Financial Assets and Financial Liabilities". This Statement permits
entities to choose to measure many financial assets and financial liabilities
at fair value. Unrealized  gains  and  losses on items for which the fair value
option has been elected are reported in earnings.  SFAS  No.  159  is effective
for fiscal years beginning after November 15, 2007. The Company is currently
assessing the impact of SFAS No. 159 on its financial position and results of
operations.











<PAGE>
REGAL ROCK, INC.
(A Development Stage Company)
NOTES TO THE FINANCIAL STATEMENTS
May 31, 2007
(Unaudited)


3.    EQUIPMENT

------------------------------------------------------------

                               2007                    2006
------------------------------------------------------------

 Cost                     $   1,136 $       -
 Accumulated amortization     (154)         -

 Net book value           $  982    $                  -
------------------------------------------------------------


4.    RELATED PARTY TRANSACTIONS

Amount due to related party at May 31, 2007 is non-interest bearing, unsecured,
with no stated terms of repayment.

Related party transactions are measured at the exchange amount, which
represents the amount agreed to between the related parties. The Company
recognized donated services,  commencing  November  1,  2005,  to  directors
of  the  Company  for management fees, valued at $500 per month, as follows:

<TABLE>
<CAPTION>
                                                    July 1, 2005
                Three Months    Three Months            (Date of
               Ended May 31,   Ended May 31,    Inception to May
<S>            <C>      2007   <C>      2006    <C>         2007

Management
fees           $       1,500   $       1,500    $          9,500
</TABLE>


5.    COMMON 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, for total proceeds of $32,100.

At May 31, 2007 and 2006, the Company had no issued or outstanding stock
options or warrants.
















<PAGE>
REGAL ROCK, INC.
(A Development Stage Company)
NOTES TO THE FINANCIAL STATEMENTS
May 31, 2007
(Unaudited)


6.    INCOME TAXES

----------------------------------------------------------------------

                                         2007                    2006
----------------------------------------------------------------------

 Deferred Tax Assets
   Non-capital losses carryforward $  20,000  $   5,100
   Valuation allowance              (20,000)    (5,100)

 Net deferred tax assets           $     -    $                  -
----------------------------------------------------------------------

At May 31, 2007,  the Company has accumulated non-capital loss carry-forwards
of approximately $64,000,  which  are  available to reduce taxable income in
future taxation years. These losses expire beginning  2027.   Due to the
uncertainty of realization of these loss carry-forwards, a full valuation
allowance  had  been provided for this deferred tax asset.







<PAGE>
FORWARD-LOOKING STATEMENTS

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

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

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

ITEM 2. PLAN OF OPERATION

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

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

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

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

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

We intend to develop our retail network by initially focusing our marketing
efforts on larger chain stores that sell various types of flooring, such as
Home 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 2007, we anticipate expanding our retail network to include small to medium
size retail

<PAGE>
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 of various opportunities in the real estate, resource
and biotechnology sectors.

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 NOVEMBER 30, 2006

We did not earn any revenues in the three-month period ended May 31, 2007.
During the same period, we incurred operating expenses of $1,596 consisting of

<PAGE>
management fees of $1,500, amortization charges of $43 and bank charges and
interest of $53.

At May 31, 2007, we had assets of $3,000 consisting of $2,018 in cash and a
computer recorded at $982.  We had liabilities as of May 31, 2007 of $22,668
consisting of accounts payable and accrued liabilities of $3,168 and a loan
from a director for $19,500.

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, 2007.  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.

<PAGE>

ITEM 2. CHANGES IN SECURITIES

None.

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

None.

ITEM 4. SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS

None.

ITEM 5. OTHER INFORMATION

None.

ITEM 6. EXHIBITS AND REPORT ON FORM 8-K

 31.1       Certification pursuant to 18 U.S.C. Section 1350, as adopted
            pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
 31.2       Certification pursuant to 18 U.S.C. Section 1350, as adopted
            pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
 32.1       Certification pursuant to 18 U.S.C. Section 1350, as adopted
            pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
 32.2       Certification pursuant to 18 U.S.C. Section 1350, as adopted
            pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

We did not file any current reports on Form 8-K during the period.

SIGNATURES

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

July 13, 2007

Regal Rock, Inc.


/s/ Bruce Biles
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Bruce Biles, President