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): May 14, 2007

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)

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 (see General Instruction A.2. below):
o	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o	Pre-commencement of communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)
o	Pre-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 May 14, 2007 the Company issued a press release announcing the results of operations for the quarter ended March 31, 2007. A copy of such press release is attached hereto as Exhibit 99.1.

As previously announced, the Company will host a webcast on Tuesday, May 15, 2007, to discuss its financial results for the quarter ended March 31, 2007. The Company invites investors and others to listen to the earnings conference call live over the Internet or by dial in at 10:00 a.m. Eastern Time.

What:	American Medical Alert Corp. First Quarter Earnings Conference Call
When:	Tuesday, May 15, 2007, 10:00 a.m. Eastern Time
Where:	http://www.vcall.com/IC/CEPage.asp?ID=116970
How:	Log on to the web at the address above, and click on the audio link or dial in 877-407-0782 to participate.

Following the conference call, the webcast will be available on the VCall website at http://www.vcall.com/IC/CEPage.asp?ID=116970. The financial information presented in the webcast will also be available at http://amac.com/press.cfm.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits:

99.1   Press release of American Medical Alert Corp., issued May 14, 2007.

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.

	AMERICAN MEDICAL ALERT CORP.
Date: May 14, 2007	By:	/s/ Richard Rallo
		Name: Richard Rallo Title: Chief Financial Officer

EX-99.1

Exhibit 99.1

Contact:

Randi Baldwin

Senior Vice President Marketing

American Medical Alert Corporation

(516) 536-5850

AMERICAN MEDICAL ALERT CORPORATION REPORTS

FIRST QUARTER 2007 RESULTS

OCEANSIDE, New York. -May 14, 2007 - American Medical Alert Corp. (NASDAQ: AMAC) a provider of healthcare communication services and advanced telehealth monitoring technologies, today announced operating results for the quarter ended March 31, 2007.

Revenues for the quarter ended March 31, 2007, consisting primarily of monthly recurring revenues (MRR), increased 21.7% to $8,702,836 as compared to $7,150,211 for the same period in 2006. Net income for the quarter ended March 31, 2007 increased 31.1% to $366,708 or $0.04 per diluted share compared to $279,767 or $0.03 per diluted share for the same period in 2006. Net Income for the trailing twelve months ended March 31, 2007 and 2006 was $1,349,470 and $985,704, respectively.

Earnings before interest, taxes and depreciation and amortization (“EBITDA”) for the quarter ended March 31, 2007 increased 27.4% to $1,730,682 as compared to $1,358,855 for the same period in 2006. EBITDA for the trailing twelve months ended March 31, 2007 and 2006 was $6,413,231 and $5,108,358, respectively, a 25.5% increase.

Jack Rhian, AMAC’s Chief Executive Officer and President, commented: “AMAC’s management team’s strategy for the remainder of 2007 is to capitalize on the significant developments in its PERS business and work on operational efficiencies in its fast growing TBCS segment.  With respect to the Company’s HSMS division, management continues to prepare to execute on the recently announced national rollout of the Walgreen’s sponsored PERS program. This program, if successful, has the potential to materially increase the Company’s overall PERS subscriber base and bring unprecedented exposure of the Company’s portfolio of healthcare communications products and services. While we recognize that this program will require certain short term investment in marketing support and personnel, we are confident the investment will substantially enhance AMAC’s asset value. In addition to this new Walgreen’s sponsored direct to consumer program, management is also pursuing other internally driven, traditional business to business marketing efforts. Concurrently, the TBCS division is focused on increasing top line revenue through internally driven marketing initiatives including our “Daytime Services” and “PhoneScreen” offerings. Simultaneously, we are focused on working to decrease the cost of labor which is the single largest component of this division’s cost structure. We are encouraged by the progress of our business plan during the first quarter of 2007, and our ability to conduct these activities while improving upon our top line growth and bottom line profitability.”

Webcast information

The Company invites investors and others to listen to the earnings conference call live over the Internet or by dial in on Tuesday, May 15, 2007 at 10:00 a.m. Eastern Time

What:	American Medical Alert Corp. First Quarter 2007 Earnings Conference Call
When:	Tuesday, May 15, 2007, 10:00 a.m. Eastern Time
Where:	http://www.vcall.com/IC/CEPage.asp?ID=116970
How:	Log on to the web at the address above, and click on the audio link or dial in 877-407-0782 to participate.

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About American Medical Alert Corp.

AMAC is a healthcare communications company dedicated to the provision of support services to the healthcare community. AMAC’s product and service portfolio includes Personal Emergency Response Systems (PERS) and emergency response monitoring, electronic medication reminder devices, disease management monitoring appliances and healthcare communication solutions services. AMAC operates eight communication centers under local trade names: HLINK OnCall, Long Island City, NY, North Shore TAS, Port Jefferson, NY, Live Message America, Audubon, NJ, ACT Teleservice, Newington, CT and Springfield, MA, MD OnCall, Cranston RI and Capitol Medical Bureau Rockville, MD, American MediConnect and Phone Screen Chicago, IL to support the delivery of high quality, healthcare communications.

Use of Non-GAAP Financial Information

In addition to the results reported in accordance with accounting principles generally accepted in the United States (“GAAP”) included in this press release, the Company has provided information regarding certain non-GAAP financial measure. This measure is “earnings before interest, taxes and depreciation and amortization (EBITDA)”. Such information is reconciled to its closest GAAP measure in accordance with the Securities and Exchange Commission rules and is included in the attached supplemental data.

Management believes that the non-GAAP financial measure used in this press release is useful to both management and investors in their analysis of the Company’s financial position and results of operations. Management believes that EBITDA is a useful measure of the Company's financial performance as it is an indicator of the Company's ability to generate cash flow to make acquisitions, reinvest in new telehealth products and liquidate liabilities. Management also uses EBITDA for planning purposes to determine appropriate levels of operating and capital investments.

EBITDA is a non-GAAP financial measure and although management and some members of the investment community utilize it to measure financial performance, EBITDA should not be viewed as a substitute for financial data prepared in accordance with GAAP or as a measure of profitability. Additionally, the non-GAAP financial measure as presented by AMAC may not be comparable to similarly titled measures reported by other companies.

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-K, the Company's Quarterly Reports on Forms 10-Q, and other filings and releases. These include uncertainties relating to government regulation, technological changes, costs relating to ongoing FCC remediation efforts, our expansion plans, our contract with the City of New York and product liability risks.

Statements of income for the three months ended March 31, 2007 and 2006 and balance sheets as of March 31, 2007 and December 31, 2006 are attached.

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AMAC SELECTED FINANCIAL DATA

	3/31/2007		3/31/2006
Revenues	$	8,702,836	$	7,150,211
Net Income	$	366,708	$	279,767
Net Income per Share
Basic	$	0.04	$	0.03
Diluted	$	0.04	$	0.03
Basic Weighted Average
Shares Outstanding		9,204,178		8,774,571
Diluted Weighted Average
Shares Outstanding		9,578,266		9,271,554
CONDENSED BALANCE SHEET
				March 31,		December 31,
				2007		2006
				(Unaudited)
ASSETS
Current Assets			$	8,210,137	$	7,216,554
Fixed Assets - Net				9,466,360		9,307,912
Other Assets				15,672,513		16,083,279
Total Assets			$	33,349,010	$	32,607,745
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities			$	4,589,507	$	4,028,591
Deferred Income Tax				979,000		992,000
Long-term Debt				5,294,474		5,677,068
Long-term portion of capital lease				64,210		74,440
Other Liabilities				515,823		490,456
Total Liabilities			$	11,443,014	$	11,262,555
Stockholders’ Equity				21,905,996		21,345,190
Total Liabilities and Stockholders’ Equity			$	33,349,010	$	32,607,745

Earnings before interest, taxes and depreciation and amortization for the three months and trailing twelve months ended March 31, 2007 and 2006.

			Add:				Less:
	3/31/07		12/31/2006		Subtotal		3/31/2006		Total
Net Income		366,708		1,262,529		1,629,237		279,767		1,349,470
Add Backs:
Taxes		277,000		869,000		1,146,000		238,000		908,000
Interest		126,515		394,613		521,128		62,042		459,086
Depreciation & Amort.		960,459		3,515,262		4,475,721		779,046		3,696,675
EBITDA		1,730,682								6,413,231
				Add:				Less:
		3/31/06		12/31/2005		Subtotal		3/31/2005		Total
Net Income		279,767		932,436		1,212,203		226,499		985,704
Add Backs:
Taxes		238,000		866,000		1,104,000		210,000		894,000
Interest		62,042		52,638		114,680		12,404		102,276
Depreciation & Amort.		779,046		3,061,668		3,840,714		714,336		3,126,378
EBITDA		1,358,855								5,108,358

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