UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
SEC File No.: 033-16417-LA
CUSIP No.:
(Check One):
[X]Form 10-K [ ]Form 10-Q [ ]Form 20-F [ ]Form 11-K [ ]Form N-SAR
For Period Ended: December 31, 2005
[ ] Transition Report on Form 10-K
[ ] Transition Report on Form 20-F
[ ] Transition Report on Form 11-K
[ ] Transition Report on Form 10-Q
[ ] Transition Report on Form N-SAR
For the Transition Period Ended:
---------------------------------------------------------------------
Read Attached Instruction Sheet Before Preparing Form. Please Print
or Type.
Nothing in this form shall be construed to imply that the Commission
has verified any information contained herein.
---------------------------------------------------------------------
If the notification relates to a portion of the filing checked above,
identify the Items(s) to which the notification relates.
---------------------------------------------------------------------
Part I - Registrant Information
---------------------------------------------------------------------
Full name of Registrant: American Business Corporation
Former Name if Applicable:
Address of Principal Executive Office (Street and Number):
11921 Brinley Ave.
City, State and Zip Code: Louisville, KY 40243
---------------------------------------------------------------------
Part II - Rules 12b-25(b) and (c)
---------------------------------------------------------------------
If the subject report could not be filed without unreasonable effort
or expense and the registrant seeks relief pursuant to Rule 12b-25(b),
the following should be completed. (Check box if appropriate)
(a) The reasons described in reasonable detail in Part II of this
form could not be eliminated without unreasonable effort or
expense;
[x] (b) The subject annual report, semi-annual report, transition
report on Form 10-K, Form 20-F, 11-K or Form N-SAR, or portion
thereof will be filed on or before the fifteenth calendar day
following the prescribed due date; or the subject quarterly
report or transition report on Form 10-Q, or portion thereof
will be filed on or before the fifth calendar day following
the prescribed due date; and
(c) The accountant's statement or other exhibit required by Rule
12b-25(c) has been attached if applicable.
---------------------------------------------------------------------
Part III - Narrative
---------------------------------------------------------------------
State below in reasonable detail the reasons why Form 10-K, 20-F, 11-K,
10-Q, N-SAR or the transition report or portion thereof, could not be
filed within the prescribed time period.
Due to our financial position and lack of operations, after our former
accountants resigned in June 2005, we did not engage new accountants
until recently, as announced in our Form 8-K dated March 6, 2006.
--------------------------------------------------------------------
Part IV - Other Information
--------------------------------------------------------------------
(1) Name and telephone number of person to contact in regard to this
notification.
Judson B. Wagenseller (502) 244-1964
---------------------- ----- ---------
Name Area Code Telephone Number
(2) Have all other periodic reports required under section 13 or 15(d)
of the Securities Exchange Act of 1934 or section 30 of the
Investment Company Act of 1940 during the preceding 12 months or
for such shorter period that the registrant was required to file
such report(s) been filed?
If the answer is no, identify reports(s). [ ]Yes [X]No
As reported in our Form 8-K/A dated March 29, 2006, our reports on Form
10-QSB for the periods ended June 30, 2005 and September 30, 2005
are considered deficient as the financial statements included
therein were not reviewed by an independent accountant. As
reported in the Form 8-K/A, our new auditors are reviewing such
interim financial statements.
(3) Is it anticipated that any significant change in results of
operations from the corresponding period for the last fiscal year
will be reflected by the earnings statements to be included in the
subject report or portion thereof?
[ ]Yes [X]No
If so, attach an explanation of the anticipated change, both
narratively and quantitatively, and, if appropriate, state the reasons
why a reasonable estimate of the results cannot be made.
Explanation:
American Business Corporation
------------------------------------------
(Name of Registrant as specified in charter)
has caused this notification to be signed on its behalf by the
undersigned thereunto duly authorized.
Date: March 31, 2006 By: /s/ Anthony Russo
----------------------- --------------------------
Anthony Russo, President
INSTRUCTION: The form may be signed by an executive officer of the
registrant or by any other duly authorized representative. The name
and title of the person signing the form shall be typed or printed
beneath the signature. If the statement is signed on behalf of the
registrant by an authorized representative (other than an executive
officer), evidence of the representative's authority to sign on behalf
of the registrant shall be filed with the form.
----------------------------------------------------------------------
ATTENTION
Intentional misstatements or omissions of fact constitute Federal
Criminal Violations (See 18 U.S.C. 1001).