Subject: File No. 4-500
From: J. Joseph Cala'
Affiliation: Cala Corporation dba UnderSea Resort

May 2, 2005

Dear Sir/Madam:

Please help us in passing Rule 3360 in order to provide a fair market to our shareholders.

Request for rulemaking under the Securities Exchange Act of 1934 to amend Rule 3360 of the Rules of Fair Practice of the National Association of Securities Dealers, Inc., regarding member records of "short" positions and reporting and public dissemination of aggregate positions by security

Submitted by: R. Cromwell Coulson, Pink Sheets LLC

Regards, Joseph Cala', CEO
Cala Corporation, "Trading Under The Symbol of CCAA"

J. Joseph Cala'
Cala Corporation dba UnderSea Resort

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