8-K

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

Date of Report (Date of earliest event reported): August 11, 2005

American Medical Alert Corp.

(Exact name of registrant as specified in its charter)

New York	333-54992	11-2571221
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)
3265 Lawson Boulevard, Oceanside, New York		11572
(Address of Principal Executive Offices)		(Zip Code)

Registrant’s telephone number, including area code:  (516) 536-5850

Not Applicable

(Former Name or Former Address, if Changed Since Last Report)

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 2.02.  Results of Operations and Financial Condition.

On August 11, 2005, the Company issued a press release announcing the results of operations for the fiscal quarter ended June 30, 2005. A copy of such press release is attached hereto as Exhibit 99.1.

Item 9.01. Financial Statements and Exhibits.

(c) Exhibits:

99.1Press release of American Medical Alert Corp., issued August 11, 2005.

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SIGNATURE

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 thereunto duly authorized.

Date:August 11, 2005

AMERICAN MEDICAL ALERT CORP.
By:	/s/ Richard Rallo
	Name: Richard Rallo
	Title: Chief Financial Officer

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EX-99.1

Exhibit 99.1

Contact:
Randi Baldwin	Lester Rosenkrantz
Vice President Communications & Marketing	Investor Relations
American Medical Alert Corporation	Cameron Associates
(516) 536-5850	(212) 245-8800

AMERICAN MEDICAL ALERT CORPORATION REPORTS 14% TOP LINE
GROWTH AND 38% BOTTOM LINE GROWTH FOR SECOND QUARTER 2005

Plan to add clinical disease management oversight capability underway

OCEANSIDE, New York. – August 11, 2005 – American Medical Alert Corp. (NASDAQ:  AMAC) a provider of healthcare communication services and advanced home health monitoring technologies, announced today the operating results for the quarter ended June  30, 2005.

Second quarter net revenues, consisting primarily of monthly recurring revenues (MRR), increased 14% to $5,427,324 compared to $4,771,451 for the same period in 2004 and   net income increased 38% to $275,781 or $0.03 per diluted share compared to $200,520 or $0.02 per diluted share for the same period in 2004.

Revenues for the six months ended June 30, 2005 increased 14% to $10,665,894, compared to $9,324,929 for the same period in 2004 and net income increased 32% to $502,280 or $0.06 per diluted share, compared to a net income of $380,322 or $0.05 per diluted share for the previous year.  The Company anticipates stronger earnings for the remainder of 2005 affirming its full year 2005 guidance for net income of $1,050,000 representing a 156% increase over last year’s net income of $410,606.

The Company continues to generate positive operating cash flow and ended the quarter with a cash balance of $4,494,408, as compared to $3,186,852 at December 31, 2004.  Additionally, the Company had working capital of $7,779,552 as of June 30, 2005, compared to $5,842,227 at December 31, 2004.

Howard M. Siegel, Chief Executive Officer, speaking on behalf of AMAC commented, “AMAC’s second-quarter financial results demonstrate continued progress towards the execution of management’s long-term growth strategy. We have achieved a meaningful increase in gross profit from our HSMS segment resulting from both increased revenue and operating efficiencies.  Concurrently, within the TAS segment, the Company continues to experience strong demand for our specialized daytime service offerings which contributed to the 27% increase in revenue for the six months ended June 30, 2005 from this segment.  The Company is also planning to expand its Telehealth/Disease Management (TH/DM) offering by establishing a clinical monitoring capability in early

2006.  This new service capability, once deployed, will enhance the Company’s ability to position itself as a full service disease management provider.

About American Medical Alert Corp.

AMAC is a national provider of remote health monitoring devices and 24/7 communication services designed to promote early medical intervention and improve quality of life for senior, disabled and chronically ill populations. AMAC’s product and service offerings include Personal Emergency Response Systems (PERS), electronic medication reminder devices, disease management monitoring appliances and 24/7 medical on-call and emergency response monitoring. AMAC operates several national medical On-Call and communication centers allowing access to trained response professionals 24/7.

Forward Looking Statements:

This press release contains forward-looking statements that involve a number of risks and uncertainties. Forward-looking statements may be identified by the use of forward-looking terminology such as “may,” “will,” “expect,” “believe,” “estimate,” “anticipate,” “continue,” or similar terms, variations of those terms or the negative of those terms. Important factors that could cause actual results to differ materially from those indicated by such forward-looking statements are set forth in the Company’s filings with the Securities and Exchange Commission (SEC), including the Company’s Annual Report on Form 10-KSB, the Company’s Quarterly Reports on Forms 10-QSB, and other filings and releases. These include uncertainties relating to government regulation, technological changes, our expansion plans and product liability risks.

Statements of income for the three and six months ended June 30, 2005 and 2004 and balance sheets as of June 30, 2005 and December 31, 2004 are attached.

SELECTED FINANCIAL DATA

	Three Months Ended				Six Months Ended
	6/30/2005		6/30/2004		6/30/2005		6/30/2004
Revenues	$	5,427,324	$	4,771,451	$	10,665,894	$	9,324,929
Net Income	$	275,781	$	200,520	$	502,280	$	380,322
Net Income per Share
Basic	$	0.03	$	0.03	$	0.06	$	0.05
Diluted	$	0.03	$	0.02	$	0.06	$	0.05
Basic Weighted Average
Shares Outstanding	8,397,848		7,880,438		8,247,202		7,799,121
Diluted Weighted Average
Shares Outstanding	9,045,989		8,517,524		8,962,567		8,356,818

CONDENSED BALANCE SHEET

	June 30,		December 31,
	2005		2004
	(Unaudited)
ASSETS
Current Assets	$	10,136,244	$	8,177,928
Fixed Assets - Net	6,598,439		7,046,925
Other Assets	4,793,458		4,414,163
Total Assets	$	21,528,141	$	19,639,016
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities	$	2,356,692	$	2,335,701
Deferred Income Tax	1,077,000		1,099,000
Long-term Debt	337,697		496,444
Long-term Capital Lease	—		24,458
Other Liabilities	373,630		405,514
Total Liabilities	$	4,145,019	$	4,361,117
Stockholders’ Equity	17,383,122		15,277,899
Total Liabilities and Stockholders’ Equity	$	21,528,141	$	19,639,016

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