Cal-Bay International Inc (CBYI)

[Belinda Bicciano Jr]

They only said or wrote - don't have time to check right now -that they are busy with auditors and they do all they can to release it asap.

We should understand and remember that all the work they are busy with for the 2006-Q3 10Q will be useful for the 2006-FullYear 10Q, and that they will pursue on the work in that perspective, on all documents including those concerning 2006-Q4 (new assets).

Hope 2006-Q3 10Q will match with announced figures. From there we can estimate 2006-FullYear figures, since this Company uses to explain and publish all major steps they do, and that's something I like with CBAY.

GLTAL