June 23, 2006

Mail Stop 3561

via U.S. mail and facsimile

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

Re: Cal Alta Auto Glass, Inc.
Forms 10-KSB/A for the year ended December 31, 2005 and 10-QSB/A
for
the period ended March 31, 2006
       Filed June 7, 2006
       File No. 0-51227

Dear Mr. Aiello:

      We have the following comments on your amended filings.
Where
indicated, we think you should revise your documents 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.

Form 10-KSB/A for the Fiscal Year Ended December 31, 2005

Facing Page
1. Include the required information concerning securities
registered
under Section 12(g) of the Exchange Act.

2. Remove the reference to "fee required" and the reference to
"Transition      Report. . ." at the top of the cover page.
3. Complete the information required concerning the number of
shares
outstanding as of the current date.
4. We do not understand the statement concerning incorporation of
information by reference.

Item 6.  Management`s Discussion and Analysis or Plan of
Operation,
page 7.
5. Please indicate whether or not Mr. Aiello`s guarantee of the
bank
overdraft is in writing.  If so, it should be filed as an exhibit
to
the Form 10KS-B.

Item 10.  Executive Compensation, page 26.
6. It is assumed that the compensation table includes all
remuneration to the listed persons from all of the company`s
subsidiaries.  Please advise or revise.

Signatures
7. Please revise the signature page to add a signature by the
"principal accounting officer."  Indicate the capacity in which
each
person signs the report.


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:   Frank Aiello
	By facsimile: (403) 216-3479

Frank Aiello
Cal Alta Auto Glass, Inc.
June 23, 2006
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