April 9, 2006

United States
Securities and Exchange Commission
Washington DC 20549

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

Dear Mr. Reynolds,

Below please find the answers to your questions dated March 17, 2006.

1.            Please disclose when Mr. Aiello intends to repay the loans as we
              requested in prior comment number two or to our letter dated
              Januaary 9, 2006.

              Please see new 10SB12G/A filing.

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
         FIN46K.
1)       Westcan Autoglass does not sell all of its products to Cal Alta Auto
         Glass, Inc. Westcan sells approximately 35% to 45% of its annual sales
         to Cal Alta. Cal Alta Auto Glass, Inc., does not consider FAA
         Enterprises or Westcan Autoglass to be variable interest entities of
         the Company as defined by FIN 46R.



     Per FIN 46R, the presence of the following conditions may indicate a VIE
exists:
A)                The equity investment at risk is not sufficient to permit the
                  entity to finance its activities without additional
                  subordinated financial support provided by any parties,
                  including the equity holders.
     This is not true for either FAA or Westcan, both entities have the ability
to finance themselves.
             B) The equity investors lack one or more of the following essential
             characteristics of a controlling financial interest:
                    1). The direct or indirect ability to make decisions about
                    the entity's activities through voting rights or similar
                    rights
                       2).  The obligation to absorb the expected losses of the
                            entity 3). The right to receive the expected
                            residual returns of the entity.
     These   conditions do not exist in the relationship between Cal Alta and
             FAA Enterprises or Westcan Autoglass. C) The equity investors have
             voting rights that are not proportionate to their economic
             interests, and the activities of the entity involve or are
             conducted on behalf of an investor with a disproportionately small
             voting interest. This condition does not exist in the relationship
             between Cal Alta and FAA Enterprises or Westcan Autoglass.
3.            We reissue our previous comment 7 as you have not filed a revised
              From 10QSB. Also, revise the Form to comply with our comments
              related to FAA Enterprise under Note 10.

              Please see new 10QSB/A filing.

               If you have any questions please contact the undersigned at
403-291-7020.

              Thank you,

              /s/ Frank Aiello
              Frank Aiello