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 13, 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):
□	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
□	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
□	Pre-commencement of communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)
□	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 August 13, 2007 the Company issued a press release announcing the results of operations for the quarter ended June 30, 2007. A copy of such press release is attached hereto as Exhibit 99.1.

As previously announced, the Company will host a webcast on Monday, August 13, 2007, to discuss its financial results for the quarter ended June 30, 2007. The Company invites investors and others to listen to the earnings conference call live over the Internet or by dial in at 10:30 a.m. Eastern Time.

What:	American Medical Alert Corp. Second Quarter Earnings Conference Call
When:	Monday, August 13, 2007, 10:30 a.m. Eastern Time
Where:	http://www.vcall.com/IC/CEPage.asp?ID=119930
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=119930. 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 August 13, 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.

Date:August 13, 2007

AMERICAN MEDICAL ALERT CORP.
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

randi.baldwin@amac.com

AMERICAN MEDICAL ALERT CORPORATION REPORTS STRONG

SECOND QUARTER 2007 RESULTS

OCEANSIDE, New York. -August 13, 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 and six months ended June 30, 2007, the highlights of which are as follows:

Ø Net income for the three months ended June 30, 2007 up 66% as compared to same period last year.

Ø Gross profit for the three months ended June 30, 2007 increased to 53% for total company while the HSMS segment achieves 57%, which represents a new high.

Ø Trailing twelve month EBITDA approaches $7.0 million.

Ø Company balance sheet as of June 30, 2007 remains strong with working capital increasing to approximately $4.0 million and debt to equity ratio of .29 to 1.

Ø Plus, early results from Walgreens Ready Response ^TM PERS Program are encouraging.

Revenues for the quarter ended June 30, 2007, consisting primarily of monthly recurring revenues (MRR), increased 14% to $8,898,806 as compared to $7,796,317 for the same period in 2006. Net income for the quarter ended June 30, 2007 increased 66% to $407,260 or $.04 per diluted share as compared to $244,776 or $.03 per diluted share for the same period in 2006.

Revenues for the six months ended June 30, 2007 increased 18% to $17,601,642, as compared to $14,946,528 for the same period in 2006. Net income for the six months ended June 30, 2007 increased 48% to $773,968 or $0.08 per diluted share as compared to a net income of $524,543 or $0.06 per diluted share for the previous year. Net Income for the trailing twelve months ended June 30, 2007 and 2006 was $1,511,954 and $954,699 respectively, representing an increase of 58%.

Earnings before interest, taxes and depreciation and amortization (“EBITDA”) for the six months ended June 30, 2007 increased 29% to $3,579,732 as compared to $2,769,774 for the same period in 2006. EBITDA for the trailing twelve months ended June 30, 2007 and 2006 was $6,851,362 and $5,244,983 respectively, a 31% increase.

Jack Rhian, AMAC’s Chief Executive Officer and President, explained, “The financial results of the past three and six months of 2007 have been respectable and are exhibiting signs of acceleration going forward. These results suggest that we remain well-positioned to continue execution of our multi-pronged growth strategy. Our focus throughout 2007 on continued communication infrastructure consolidation and more efficient transaction throughput has allowed us to achieve a marked improvement in gross profitability in both operating divisions and overall net profitability. As AMAC continues to focus on repositioning our core value proposition to that of fundamental healthcare communication transactions, we see significant opportunity to drive down the overall per transaction cost. Based on the magnitude of success realized from our initial efforts, we are moving with deliberate speed to implement other cost saving initiatives.”

Mr. Rhian further stated, “Of important note is the increasing success we are observing with our PERS direct to consumer Walgreens Ready Response™ program. The store wide rollout commenced on June 1, 2007 and is supported by a layered marketing program that includes initial phases of in-store point of sale displays, a direct response TV campaign, internet keyword paid search and print advertising in circulars and AARP Magazine. Early results from the rollout indicate the current marketing campaign is successful in creating brand awareness through Walgreen’s sales channels. We are encouraged by both the number of new store referrals we continue to receive and referrals from the current marketing campaign. Going forward, the rollout will continue with support from various media channels to effect the goal of Walgreens Ready Response™ becoming a well recognized consumer brand.

Concurrently, the TBCS division has primarily focused its efforts on system consolidation and increasing profit margins during this reporting period. With this task well underway, the TBCS division will refocus efforts on internally driven sales and marketing by the beginning of the fourth quarter and should be ready to resume its acquisition strategy by the end of 2007.

Overall, given the quality and number of opportunities the Company has established and our operational state of readiness, management continues to foresee significant potential for accelerating growth rates in revenue and earnings going into 2008 over those projected in 2007.”

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: H-LINK 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, 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, our expansion plans, our contract with the City of New York and product liability risks.

Statements of income for the three and six months ended June 30, 2007 and 2006 and balance sheets as of June 30, 2007 and December 31, 2006 are attached.

AMAC SELECTED FINANCIAL DATA
 

	Three Months Ended				Six Months Ended
	6/30/2007		6/30/2006		6/30/2007		6/30/2006
Revenues	$	8,898,806	$	7,796,317	$	17,601,642	$	14,946,528
Net Income	$	407,260	$	244,776	$	773,968	$	524,543
Net Income per Share
Basic	$	0.04	$	0.03	$	0.08	$	0.06
Diluted	$	0.04	$	0.03	$	0.08	$	0.06
Basic Weighted Average Shares Outstanding		9,261,738		8,924,786		9.232,958		8,849,678
Diluted Weighted Average Shares Outstanding		9,692,433		9,429,125		9,635,350		9,350,339

CONDENSED BALANCE SHEET
	June 30,		December 31,
	2007		2006
	(Unaudited)
ASSETS
Current Assets	$	8,758,180	$	7,216,554
Fixed Assets - Net		9,980,137		9,307,912
Other Assets		15,270,038		16,083,279
Total Assets	$	34,008,355	$	32,607,745
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current Liabilities	$	4,827,653	$	4,028,591
Deferred Income Tax		1,025,000		992,000
Long-term Debt		5,011,489		5,677,068
Long-term portion of capital lease		53,799		74,440
Other Liabilities		544,589		490,456
Total Liabilities	$	11,462,530	$	11,262,555
Stockholders’ Equity		22,545,825		21,345,190
Total Liabilities and Stockholders’ Equity	$	34,008,355	$	32,607,745

Earnings before interest, taxes and depreciation and amortization for the six months and trailing twelve months ended June 30, 2007 and 2006.

			Add:				Less:
	6/30/07		12/31/2006		Subtotal		6/30/2006		Total
Net Income		773,968		1,262,529		2,036,497		524,543		1,511,954
Add Backs:
Taxes		596,000		869,000		1,465,000		448,000		1,017,000
Interest		255,136		394,613		649,749		175,748		474,001
Depreciation & Amort.		1,954,628		3,515,262		5,469,890		1,621,483		3,848,407
EBITDA		3,579,732								6,851,362

			Add:				Less:
	6/30/06		12/31/2005		Subtotal		6/30/2005		Total
Net Income		524,543		932,436		1,456,979		502,280		954,699
Add Backs:
Taxes		448,000		866,000		1,314,000		463,000		851,000
Interest		175,748		52,638		228,386		23,088		205,298
Depreciation & Amort.		1,621,483		3,061,668		4,683,151		1,449,165		3,233,986
EBITDA		2,769,774								5,244,983