March 17, 2006

Mail Stop 3561

via U.S. mail and facsimile

Frank Aiello
#8 3927 Edmonton Trail N.E.
Calgary, Alberta, CANADA T2E6T1

Re: Cal Alta Auto Glass, Inc.
       Registration Statement on Form 10-SB, Amendment 5
       Filed January 31, 2006
       File No. 0-51227

Dear Mr. Aiello:

      We have the following comments on your amended filing. Where
indicated, we think you should revise your document in response to
these comments.  If you disagree, we will consider your
explanation
as to why our comment is inapplicable or a revision is
unnecessary.
Please be as detailed as necessary in your explanation.  In some
of
our comments, we may ask you to provide us with supplemental
information so we may better understand your disclosure.  After
reviewing this information, we may or may not raise additional
comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or on any other
aspect
of our review.  Feel free to call us at the telephone numbers
listed
at the end of this letter.

Certain Relationships and Related Transactions, page 19
1. Please disclose when Mr. Aiello intends to repay the loans, as
we
requested in prior comment number two to our letter dated January
9,
2006.

Note 10 - Related Party Transactions, page 48
2. Please tell us if Westcan sells all of its products to the
company.  If not, tell us the percentage of Westcan`s goods that
are
sold to the company.  Also, please tell us if you consider FAA and
Westcan to be variable interest entities of the company.  If you
do
not consider them to be variable interest entities, please tell us
why and provide us with the guidance you relied on to establish
such
position.  Refer to FIN 46R.

Form 10-QSB as of September 30, 2005
3. We reissue our previous comment 7 as you have not filed a
revised
Form 10-QSB.  Also, revise the Form to comply with our comments
related to FAA Enterprise under Note 10.

Closing Comments

	As appropriate, please amend your registration statement in
response to these comments.  You may wish to provide us with
marked
copies of the amendment to expedite our review.  Please furnish a
cover letter with your amendment that keys your responses to our
comments and provides any requested supplemental information.
Detailed cover letters greatly facilitate our review.  Please
understand that we may have additional comments after reviewing
your
amendment and responses to our comments.

	You may contact Babette Cooper at (202) 551- 3396 if you have
questions
regarding the financial statements and related matters. Please
contact Susann Reilly at (202) 551-3236 with other questions.

      Sincerely,



       John D. Reynolds
       Assistant Director
       Office of Emerging Growth Companies

Cc:   By facsimile to Frank Aiello
	At (403) 216-3479
Cal Alta Auto Glass, Inc.
March 17, 2006
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