UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
Current Report
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
December 20, 2005
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Date of Report (Date of earliest event reported)
American Business Corporation
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(Exact name of Registrant as specified in charter)
Colorao 33-9640-LA 90-0249312
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(State or other (Commission File (IRS. Employer
jurisdiction Number) Identification
of incorporation) Number)
11921 Brinley Ave., Louisville, KY 40243
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (502) 244-1964
Item 4.01 Changes In Registrant's Certifying Accountant.
(a) Resignation of Accountant. On December 20, 2005, Rosenberg
Rich Baker Berman & Company, the independent accountants previously
engaged as the principal accountants to audit our financial statements,
resigned as our auditors without specifying a reason or reasons
therefore.
The audit reports of Rosenberg on our financial statements as of
December 31, 2004 and 2003 and for each of the respective years then
ended (the "Audit Period") did not contain any adverse opinion or
disclaimer of opinion, nor were they qualified or modified as to
uncertainty, audit scope or accounting principles. During the Audit
Period, and through December 20, 2005, there were no disagreements with
Rosenberg on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of Rosenberg, would
have caused it to make reference to the subject matter of the
disagreements in connection with its report for the year ended December
31, 2004, and there were no reportable events as described in Item
304(a)(1)(v) of Regulation S-K.
We have provided a copy of this disclosure to Rosenberg and have
requested that it furnish us with a letter addressed to the Securities
and Exchange Commission stating whether it agrees with the statements
made herein, and, if not, stating the respects in which it does not
agree. A copy of the letter is attached hereto as Exhibit 16.1.
(b) Engagement of new accountant. Effective on March 1, 2006 we
engaged Mountjoy & Bressler, LLP, as our independent certified public
accountants. The decision to engage Mountjoy was approved by our Board
of Directors.
During the two most recent fiscal years, or any subsequent
interim period prior to engaging Mountjoy, neither we nor anyone acting
on our behalf consulted with Mountjoy regarding (i) the application of
accounting principles to a specific completed or contemplated
transaction by us, (ii) the type of audit opinion that might be
rendered on our financial statements where either written or oral
advice was provided that was an important factor considered by us in
reaching a decision as to the accounting, auditing, or financial
reporting issue, or (iii) any matter that was the subject of a
disagreement with our former accountant on any matter of accounting
principles or practices, financial statement disclosure, or auditing
scope or procedure, which disagreements, if not resolved to the
satisfaction of the former accountant, would have caused it to
make reference to the subject matter of the disagreements in connection
with its audit report.
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Item 9.01 Financial Statements and Exhibits
EXHIBITS
Item No. Description
16.1 Letter dated March 6, 2006 to Rosenberg Rich Baker Berman &
Company
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of
1934, as amended, we have duly caused this report to be signed on its
behalf by the undersigned hereunto duly authorized.
Dated: March 6, 2006
AMERICAN BUSINESS CORPORATION
BY: /s/ Anthony R. Russo
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Anthony R. Russo, President
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EXHIBIT 16.1
AMERICAN BUSINESS CORPORATION
11921 Brinley Ave.
Louisville, KY 40243
March 6, 2006
Rosenberg Rich Baker Berman & Company
380 Foothill Road
Bridgewater, NJ 08807-0483
Gentlemen:
Enclosed is a copy of Form 8-K we filed with the SEC today reporting
your resignation as our independent accountants. Please furnish us with
a letter, addressed to the Commission, stating whether you agree with
the statements we have made in the Form 8-K responsive to Item 304(a)
of Regulation S-K as they may pertain to you, and if you disagree with
any such statements, stating in what respect you so disagree. Please
furnish us with the letter as promptly as possible so we may file it
with the Commission in a timely manner.
Very truly yours,
/s/ Anthony R. Russo
President & CEO