Washington, D.C. 20549

                              FORM 8-K/A

                            Current Report

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934

                            March 29, 2006
            Date of Report (Date of earliest event reported)

                     American Business Corporation
           (Exact name of Registrant as specified in charter)

Colorado                      33-9640-LA                    90-0249312
--------                      ----------                    ----------
(State or other            (Commission File             (IRS Employer
jurisdiction of                  Number)                Identification
incorporation)                                                 Number)

     11921 Brinley Ave., Louisville, KY                      40243
     ----------------------------------                      -----
(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.

On March 6, 2006 we  reported that we had  engaged Mountjoy & Bressler,
LLP,  as  our independent  certified public accountants.   Mountjoy and
Bressler, LLP  have  been  engaged  to  review  our  June 30,  2005 and
September  30,  2005  interim  financial  statements and  to audit  our
December  31,  2005  year  end  financial  statements.   As our  former
accountants resigned on June 15, 2005, the interim financial statements
included in our June 30, 2005 and September 30, 2005  Quarterly Reports
on  Form 10-QSB  were  not reviewed  by an  independent  accountant  as
required  under  SEC  rules  and  are  therefore  considered materially
deficient.  After Mountjoy  reviews these interim  financial statements
we  will amend  these  10-QSB  Reports to  reflect their  review by our

Item 9.01 Financial Statements and Exhibits


Item No.     Description

16.1         Letter  dated  March  29,  2006  to  Rosenberg  Rich Baker
             Berman & Company


   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 29, 2006


BY: /s/ Anthony Russo
    Anthony R. Russo, President



                           11921 Brinley Ave.
                         Louisville, KY  40243

March 29, 2006

Rosenberg Rich Baker Berman & Company
380 Foothill Road
Bridgewater, NJ  08807-0483

Ladies and Gentlemen:

Enclosed is a copy of Form 8-K/A we filed with the SEC on March 9, 2006
correcting our Form 8-K filed March 6, 2006  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/A and if you disagree with any
of  the  statements  therein,  please  state  in what  respects  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