We provide an algebraic formulation of C.Rovellis relational quantum theory that is based on suitable notions of non-commutative higher operator categories, originally developed in the study of categorical non-commutative geometry. As a way to implement C.Rovellis original intuition on the relational origin of space-time, in the context of our proposed algebraic approach to quantum gravity via Tomita-Takesaki modular theory, we tentatively suggest to use this categorical formalism in order to spectrally reconstruct non-commutative relational space-time geometries from categories of correlation bimodules between operator algebras of observables. Parts of this work are joint collaborations with: Dr.Roberto Conti (Sapienza Universita di Roma), Assoc.Prof.Wicharn Lewkeeratiyutkul (Chulalongkorn University, Bangkok), Dr.Rachel Dawe Martins (Istituto Superior Tecnico, Lisboa), Dr.Matti Raasakka (Paris 13 University), Dr.Noppakhun Suthichitranont.