U.S. SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K Pursuant to Section 13 or 15 (d) of The Securities Exchange Act of 1934 Date of Report (Date of earliest event reported) December 18, 2006 Commission File No. 0-32893 CAL-BAY INTERNATIONAL, INC. (Exact name of small business issuer as specified in its charter) NEVADA 26-0021800 (State or other jurisdiction of (IRS Employer Identification No.) incorporation or organization) 2111 Palomar Airport Road, Suite 100, Carlsbad, CA 92011 (Address of principal executive offices) (760) 930-0100 (Issuer's telephone number) (Former name, former address and former fiscal year, if changed since last report) Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrants under any of the following provisions: [ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) [ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) [ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) [ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c) Item 8.01 Other events On December 18, 2006, the Company issued a news release announcing the acquisition of 85 Single Family Residence building lots in Port Charlotte, Florida. The 85 lots were purchased from a private development group in Florida. Cal-Bay plans to start the development process in the first quarter of 2007. When fully developed the project is expected to yield $16-20M and generate approximately $4-5M in profit. Cal-Bay plans to use one of its subsidiary companies to develop the property. A subsequent 8-k report will be filed with regard to the financial statements of the acquisition. A copy of the press release is attached as exhibit 99.1. Item 9.01 Financial Statements and Exhibits. (a) Financial Statements of Business Acquired Not Applicable (b) Pro Forma Financial Information Not Applicable (c) Exhibits. The following Exhibit is hereby filed as part of this Current Report on Form 8-K: Exhibit Description - ------- ----------- 99.1 Press Release SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. Cal Bay International, Inc. (Registrant) Date: December 18, 2006 By: /s/ Roger E Pawson ------------------------- Roger E Pawson, Chief Executive Officer