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, 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)


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



                  #41 - 3960 Canada Way, Burnaby, British Columbia, Canada

         (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: 8,230,000 shares of common
stock with par value of $0.001 per share outstanding as of October 4, 2007.


<PAGE>

















                                REGAL ROCK, INC.

                         (A DEVELOPMENT STAGE COMPANY)

                              FINANCIAL STATEMENTS

                                AUGUST 31, 2007

                             (STATED IN US DOLLARS)

                                  (UNAUDITED)

















BALANCE SHEETS

STATEMENTS OF OPERATIONS

STATEMENTS OF CASH FLOWS

NOTES TO THE FINANCIAL STATEMENTS







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

BALANCE SHEETS

<TABLE>
<CAPTION>

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



ASSETS

CURRENT
  Cash                                     $          2,000 $          3,571

EQUIPMENT (Note 3)                                      940            1,025

TOTAL ASSETS                               $          2,940 $          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                         37,370            34,370
  Deficit accumulated during the development stage (65,328)          (62,172)

  Total stockholders' equity (deficit)             (19,728)          (19,572)

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY
(DEFICIT)                                   $         2,940    $        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>                                                            July 1,
                        Three	    Three                            2005 (Date
                        Months      Months    Six Months Six Months  of
                        Ended       Ended     Ended      Ended       Inception
			August      August    August     August      to August
			31, 2007    31, 2006  31, 2007   31, 2006    31, 2007



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



EXPENSES
 Amortization           $42         $-         $85        $26         $196
 Bank charges and
 interest                18         49         71          184         356
 Filing and transfer
 agent fees              -          1,000      -           1,000       21,630
 Management fees
 (Note 4)                1,500      1,500      3,000       3,000       11,000
 Office                  -          116        -           116         116
 Professional fees       -          5,891      -           10,921      24,921
 Travel and Promotion    -          2,600      -           2,600       7,109

NET LOSS                $(1,560)   $(11,156)  $(3,156)    $(17,847)   $(65,328)


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


WEIGHTED AVERAGE
COMMON SHARES
OUTSTANDING -
BASIC AND DILUTED        8,230,000  8,230,000  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>                                                       July 1,
                                                                2005 (Date
                                         Six Months Six Months  of
                                         Ended      Ended       Inception
			                 August     August      to August
			                 31, 2007   31, 2006    31, 2007
<S>                                     <C>        <C>         <C>

CASH FLOWS USED IN
OPERATING ACTIVITIES
 Net loss                               $(3,156)   $(17,847)   $65,328)
 Items not involving
 cash:
 Amortization                            85         26           196
 Donated capital                         3,000      3,000       11,000

 Adjustment to
 reconcile net loss
 to net cash
 used by operating
 activities:
 Increase  in accounts
 payable and
 accrued liabilities                     (3,500)    (5,000)     3,168
 Net cash used in
 operating
 activities                              (3,571)    (19,821)    (50,964)

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

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

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

 Net cash provided                       -          3,250        54,100
 by  financing
 activities

CHANGE IN CASH                           (1,571)    (17,707)     2,000

CASH, BEGINNING                          3,571      26,773       -

CASH, ENDING                            $2,000     $9,066       $2,000

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
August 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 August 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 August 31,  2007,  the  Company has not
yet achieved profitable operations and has accumulated a deficit of $65,328.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 matter 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  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.

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.

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


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

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 August 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. 123R 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.

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.




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


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

Recent Accounting Pronouncements

In September 2006, the SECissued 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 Plan." 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.


3.    EQUIPMENT

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

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

 Cost                     $   1,136 $       -
 Accumulated amortization     (196)         -

 Net book value           $  940    $                  -
------------------------------------------------------------









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


4.    RELATED PARTY TRANSACTIONS

Amount  due  to  related  party  at  August  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>
                 Six Months     Six Months   July 1, 2005
                 Months         Months       (Date of Inception to
                 Ended August   Ended August August 31,
                 31, 2007       31, 2007     2007
<S>            <C>             <C>             <C>

Management      $3,000         $3,000          $11,000
fees
</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 August 31, 2007 and 2006, the Company  had  no  issued  or outstanding stock
options or warrants.


6.    INCOME TAXES

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

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

 Deferred Tax Assets
   Non-capital losses carryforward $  23,000  $   5,100
   Valuation allowance              (23,000)    (5,100)

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


At August 31, 2007, the Company has accumulated non-capital loss  carry-
forwards of approximately $65,000, 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

<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 of various opportunities in the real estate,
hospitality and healthcare 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.




<PAGE>
RESULTS OF OPERATIONS FOR PERIOD ENDING AUGUST 31, 2007

We did not earn any revenues in the three-month period ended August 31, 2007.
During the same period, we incurred operating expenses of $1,560 consisting of
management fees of $1,500, amortization charges of $42 and bank charges and
interest of $18.

At August 31, 2007, we had assets of $2,940 consisting of $2,000 in cash and a
computer recorded at $940.  We had liabilities as of August 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
August 31, 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

None.

ITEM 5. OTHER INFORMATION

None.

ITEM 6. EXHIBITS AND REPORT ON FORM 8-K

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 August 31, 2007, we filed the following current report
on Form 8-K:

On August 8, 2007, we filed a current report on Form 8-K  disclosing  that Eric
Wildstein  had  been  appointed  as  our president, chief executive officer and
director in place of Bruce Biles





<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.

October 4, 2007


Regal Rock, Inc.


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