UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the

Securities Exchange Act of 1934

Date of Report (Date of earliest event reported): May 16, 2006

American Telecom Services, Inc.

(Exact name of Registrant as specified in its charter)

Delaware (State of incorporation) 1-32736 (Commission File No.) 77-0602480 (IRS Employer Identification No.)

2466 Peck Road

City of Industry, California 90601

(Address of principal executive offices)

Registrant’s telephone number: (562) 908-1287

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

oWritten communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

oSoliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

oPre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

oPre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 8.01. Other Events.

On May 16, 2006, we issued a press release announcing our fiscal 2006 third quarter financial results. A copy of the press release is being furnished as Exhibit 99.1 to this report and incorporated herein by reference.

Item 9.01. Financial Statements and Exhibits.

(a)Financial Statements of Businesses Acquired - None

(b)Pro Forma Financial Information - None

(c)Shell Company Transactions - None

(d)Exhibits:

Exhibit No.	Description
99.1	Press release issued by us on May 16, 2006

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	AMERICAN TELECOM SERVICES, INC.
Dated: May 16, 2006	By:	/s/ Lawrence Burstein
		Name: Lawrence Burstein
		Title: Chairman