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 12, 2010

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 13, 2010, American Medical Alert Corp. (the “Company”) issued a press release announcing the results of operations for the quarter ended March 31, 2010.  A copy of such press release is attached hereto as Exhibit 99.1.

As previously announced, the Company will host a webcast on Thursday, May 13, 2010 to discuss its financial results for the quarter ended March 31, 2010.  The Company invites investors and others to listen to the conference call live over the Internet or by dialing in to 877-407-9205 at 10:30 a.m. ET.

What:	American Medical Alert Corp. First Quarter 2010 Results
When:	Thursday, May 13,  2010 at 10:30 a.m. ET
Where:	http://www.investorcalendar.com/IC/CEPage.asp?ID=158192
How:	Log on to the web at the address above, and click on the audio link or dial in 877-407-9205 to participate.

Following the conference call, the webcast will be available on the VCall website at http://www.investorcalendar.com/IC/CEPage.asp?ID=158192. The financial information presented in the webcast will also be available at http://amac.com/press.cfm.

Item 7.01  Regulation FD Disclosure.

On May 12, 2010, the Company issued a press release.  A copy of the press release is attached hereto as Exhibit 99.2 to this Current Report and is incorporated herein by reference.

In accordance with General Instruction B.2., the foregoing information is furnished pursuant to Item 7.01 and shall not be deemed “filed” for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that Section.  The information disclosed under Item 7.01 of this Current Report on Form 8-K shall not be incorporated by reference into any registration statement or other document pursuant to the Securities Act of 1933, as amended, except as shall be expressly set forth by a specific reference in such filing.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits:

99.1   Press release of American Medical Alert Corp., issued on May 13, 2010.

99.2   Press release of American Medical Alert Corp., issued on May 12, 2010.

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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:                      May 13, 2010

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

Senior Vice President,  Marketing

American Medical Alert Corp

(516) 536-5850  randi.baldwin@amac.com

AMERICAN MEDICAL ALERT CORP. REPORTS RECORD QUARTERLY EARNINGS RESULTS FOR FIRST QUARTER 2010

      Company Achieves Earnings of $887,372 or $0.09 Per Diluted Share

OCEANSIDE, New York. –May 13, 2010 – 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, 2010, the highlights of which are as follows:

·   Company enters into joint venture with Qualcomm, Inc. and Hughes Telematics, Inc. to develop a next generation mobile PERS system.

·   For the second quarter in succession, the HSMS division recorded a gross profit percentage of over 60%, and the division’s overall gross profit percentage for quarter ended March 31, 2010 increased 4% over the prior year.

·   Company has built up cash on hand in excess of $6,700,000 and had working capital of over $10,300,000 at March 31, 2010.

·   Company prepares to launch an aggressive advertising campaign to market its PERS and MedSmart product direct to Consumer.

Revenues for the quarter ended March 31, 2010, consisting primarily of monthly recurring revenues (MRR) was $9,911,247 as compared to $9,930,089 for the same period in 2009.  Net income for the quarter ended March 31, 2010 increased 15% to $887,372 or $0.09 per diluted share compared to $773,250 or $0.08 per diluted share for the same period in 2009.  Net Income for the trailing twelve months ended March 31, 2010 increased 32% to $3,003,635 as compared to $2,282,121 for the same period in 2009. This 32% growth rate excludes a one time non operating charge of $521,627 for loss on abandonment incurred in 2008, and thereby more accurately reflects the growth from an operational perspective.

Earnings before interest, taxes and depreciation and amortization (“EBITDA”) for the quarter ended March 31, 2010 was $2,429,414 as compared to $2,385,904 for the same period in 2009.  EBITDA for the trailing twelve months ended March 31, 2010 and 2009 was $9,037,304 and $7,582,188, respectively.

The Company continues to demonstrate increasing financial strength within its balance sheet reflecting improved liquidity, working capital and debt to equity ratio as follows:

·   The Company’s cash on hand at March 31, 2010 was $6,712,796 as compared to $5,498,448 at December 31, 2009.

·   The Company’s working capital increased to $10,335,110 at March 31, 2010, as compared to $8,946,330 at December 31, 2009, representing a 16% increase.

·   The Company continues to pay down its debt in 2010 and had a debt to equity ratio of .07 to 1 at March 31, 2010 as compared to .09 to 1 at December 31, 2009.

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Jack Rhian, AMAC’s Chief Executive Officer and President, explained: “The results of our first quarter are particularly impressive given that multiple new revenue generation initiatives have not yet had an opportunity to contribute to our (97%) recurring revenue base. We have reorganized our sales and marketing efforts into two groups within our HSMS division, one focused on accelerating business to business activities and a second team focused on direct to consumer strategies. The most significant new HSMS strategy will be the launch of a national direct to consumer advertising campaign focusing on MedSmart (our medication management system) as well as our core PERS product. The campaign is scheduled to commence this summer. We plan to dedicate resources in excess of a million dollars in support of this program in 2010. This investment, while muting our results in the upcoming quarters, is expected to facilitate revenue growth commencing in the second half of this year.

With respect to the TBCS division, we are committed to improving the profitability and driving sales activities within that group as well. As recently reported, our TBCS group has secured two large awards through our PhoneScreen brand that works with pharmaceutical companies and clinical research organizations. We are also growing our hospital solutions business with new work coming through from new hospitals as well as existing customers adding new projects. We anticipate the revenue from these new agreements will be reflected as well during the second half of this year.

While we have focused our management efforts on extracting greater profits and generating increased revenue, we have concurrently been working to establish access to next generation technology within our core PERS product line. PERS is an intrinsic tool to support independent living. We recognize that while the utilization of PERS will substantially increase over the next decade, the communication medium cannot be limited to traditional home based telephone lines. We also believe that clients who utilize PERS want the enhanced protection PERS provides when they leave their home.

To this end, we were extremely pleased to announce yesterday that AMAC has entered into a joint venture with Qualcomm and Hughes Telematics to develop a truly transformational cellular based, mobile PERS system with an embedded GPS combined with other sensors to enable location-based tracking and monitoring of the person wearing the device. In connection with the agreement, AMAC invested $4 Million to acquire a minority interest in the new company and will be represented on Lifecomm’s board of directors.  In addition to its stake in Lifecomm, AMAC will obtain perpetual rights to sell and market the Mobile PERS product, serve as a preferred Emergency Assistance Call Center provider for the Lifecomm Mobile PERS solution and will have certain other first mover advantages. It is our opinion that by adding a mobile PERS solution to our home based PERS, medication management system and telehealth vital signs monitoring solution, we will have positioned AMAC to take a leadership position as the remote patient monitoring solutions provider of choice. With this technology initiative underway, our focus will turn primarily towards sales, marketing and new business implementation. The anticipated effects of these efforts going forward are significant new revenue generation and continued improvement to an already profitable book of stable, recurring revenue.”

Webcast Information

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. ET

What:	American Medical Alert Corp. First Quarter 2010 Results
When:	Thursday, May 13,  2010 at 10:30 a.m. ET
Where:	http://www.investorcalendar.com/IC/CEPage.asp?ID=158192
How:	Log on to the web at the address above, and click on the audio link or dial in 877-407-9205 to participate.

Following the conference call, the webcast will be available on the VCall website at http://www.investorcalendar.com/IC/CEPage.asp?ID=158192. The financial information presented in the webcast will also be available at http://amac.com/press.cfm.

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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 US based communication centers under local trade names: HLINK OnCall, North Shore TAS, Live Message America, ACT Teleservice, MD OnCall, Capitol Medical Bureau, American MediConnect and Phone Screen 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”)” and “Net Income before Loss on Abandonment”.  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 measures 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. Management also believes reporting Net Income before Loss on Abandonment more accurately reflects the performance of the Company’s core operations and excludes any non-operational or one-time events which may skew the analysis of management or outside investors in evaluating the Company.

EBITDA and Net Income before Loss on Abandonment are non-GAAP financial measures and although management and some members of the investment community utilize it to measure financial performance, EBITDA and Net Income before Loss on Abandonment 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 and product liability risks. In addition, certain statements related to the future expectations and timing for the development and commercialization of Lifecomm’s mobile PERS solution, constitute forward-looking statements.  Important factors which might cause a difference between actual and expected events include: (i) greater than expected and/or increased costs or unexpected delays associated with the development and commercialization of Lifecomm’s mobile PERS solution, (ii) inability to successfully develop the technology to support Lifecomm’s mobile PERS solution, (iii) uncertainty relating to consumer interest in and acceptance of Lifecomm’s mobile PERS solution, (iv) risks associated with changes in the competitive or regulatory environment in which Lifecomm operates; and (v) risks associated with prosecuting or defending allegations or claims of infringement of intellectual property rights.  The Company does not undertake any obligation to update these forward-looking statements for events occurring after the date of this press release.

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Statements of income for the three months ended March 31, 2010 and 2009 and balance sheets as of March 31, 2010 and December 31, 2009 are attached.

AMAC SELECTED FINANCIAL DATA

	3/31/2010			3/31/2009
Revenues	$	9,911,247		$	9,930,089
Cost of Goods Sold		4,523,439			4,636,968
Selling, General & Administrative Costs		3,907,833			4,052,447
Interest Expense		12,431			23,682
Other Expenses (Income)		(29,828	)		(94,258	)
Income before Provision for Income Taxes		1,497,372			1,311,250
Net Income	$	887,372		$	773,250
Net Income per Share
Basic	$	0.09		$	0.08
Diluted	$	0.09		$	0.08
Basic Weighted Average
Shares Outstanding		9,526,434			9,453,868
Diluted Weighted Average
Shares Outstanding		9,841,887			9,581,219

CONDENSED BALANCE SHEET
	March 31,		December 31,
	2010		2009
	(Unaudited)
ASSETS
Current Assets	$	14,856,280	$	13,779,968
Fixed Assets – Net		8,270,384		8,756,827
Other Assets		13,117,954		13,291,829
Total Assets	$	36,244,618	$	35,828,624
Current Liabilities	$	4,521,170	$	4,833,638
Deferred Income Tax		1,177,000		1,235,000
Long-term Debt		990,002		1,195,000
Other Liabilities		672,485		648,603
Total Liabilities	$	7,360,657	$	7,912,241
Stockholders’ Equity		28,883,961		27,916,383
Total Liabilities and          Stockholders’ Equity	$	36,244,618	$	35,828,624

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Net Income before Loss on Abandonment for the trailing twelve month period ended March 31, 2010 and 2009 reconciled to net income.

	3/31/2010		3/31/2009
Net Income		3,003,635		1,760,494
Add Backs:
Loss on Abandonment		-		521,627
Net Income before Loss on Abandonment		3,003,635		2,282,121

Earnings before interest, taxes and depreciation and amortization for the three months and trailing twelve months ended March 31, 2010 and 2009.

			Add:				Less:
	3/31/10		12/31/2009		Subtotal		3/31/2009		Total
Net Income		887,372		2,889,513		3,776,885		773,250		3,003,635
Add Backs:
Taxes		610,000		1,925,000		2,535,000		538,000		1,997,000
Interest		12,431		76,181		88,612		23,682		64,930
Depreciation & Amort.		919,611		4,103,100		5,022,711		1,050,972		3,971,739
EBITDA		2,429,414								9,037,304
			Add:				Less:
	3/31/09		12/31/2008		Subtotal		3/31/2008		Total
Net Income		773,250		1,439,601		2,212,851		452,357		1,760,494
Add Backs:
Taxes		538,000		1,007,000		1,545,000		315,000		1,230,000
Interest		23,682		279,451		303,133		102,055		201,078
Depreciation & Amort.		1,050,972		4,376,317		5,427,289		1,036,673		4,390,616
EBITDA		2,385,904								7,582,188

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EX-99.2

Exhibit 99.2

Hughes Telematics, Qualcomm and American Medical Alert Corporation Announce Joint Venture to Create Lifecomm

New company to offer mobile Personal Emergency Response products and services

ATLANTA, May 12, 2010 – Hughes Telematics, Inc. (“HTI”), (OTCBB: HUTC, HUTCW), Qualcomm Incorporated (Nasdaq: QCOM) and American Medical Alert Corp. (Nasdaq: AMAC) today announced a joint venture to deliver mobile health services through Lifecomm LLC. The entity, formed with cash and in-kind contributions by the parties, will operate as a majority-owned subsidiary of HTI and plans to launch a mobile Personal Emergency Response Service (PERS) focused on seniors and their caregivers in the United States in 2011.

The introduction of a state-of-the-art mobile PERS solution, designed to extend affordable and potentially lifesaving emergency assistance to its users, is expected to be a major advancement in providing connected location-based services. The mobile PERS solution will consist of a wearable lightweight device with one-touch access to an emergency assistance call center. Inside the device, a cellular modem will enable wireless voice and data communications, and an embedded GPS combined with other sensors will enable location-based tracking and monitoring of the person wearing the device. A personalized web portal for the user and/or caregiver will provide access to information about user activity and location.

"Our venture with Qualcomm and AMAC will enable Lifecomm to deliver a compelling mobile personal emergency response service to seniors and their caregivers," said Jeff Leddy, chief executive officer, HTI. “Using HTI’s back office architecture and call center network as the backbone of the Lifecomm service will allow for a seamless integration with a new growth market. We are excited about extending our business to deliver high value location-based services to the individual.”

HTI currently is the exclusive provider of connected safety, convenience and location-based services to Mercedes-Benz mbrace™ customers. HTI’s highly reliable infrastructure, call center expertise and flexible technology platform will be leveraged to support Lifecomm. HTI will provide engineering, information technology and product development services for the subsidiary.

Qualcomm, a leader in wireless technology development, is contributing expertise to the effort that was developed under its internal “Lifecomm” initiative and will provide further engineering services, technical resources and capital for the development of the mobile PERS solution. The mobile PERS device will utilize Qualcomm’s Wearable Mobile Device module and wireless chipset technology.

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“Wireless health services offer substantial benefits to the medical and patient communities,” said Steve Altman, president of Qualcomm. “The mobile PERS solution will allow seniors to maintain their independence by providing them immediate, push-button access to emergency services. Mobile PERS is a compelling offering that Lifecomm is well positioned to provide and we’re pleased to help enable.”

AMAC, with nearly 30 years experience delivering personal emergency response solutions, will be the anchor Value Added Reseller of the Lifecomm mobile PERS offering. With a robust call center infrastructure, highly trained personnel, marketing expertise and existing relationships with hundreds of healthcare entities as well as national direct to consumer outlets, AMAC will be a primary contributor to the initial distribution of the Lifecomm solution and immediately open up channel opportunities for mobile PERS.

“We believe the triumvirate behind the formation of the Lifecomm venture is the beginning of a highly productive, long term relationship that will transform the PERS industry,” said Jack Rhian, president and chief executive officer of AMAC. “We are extremely pleased to work with HTI and Qualcomm to deliver this next generation PERS solution to the marketplace and expect these solutions, once commercialized, will have an immediate impact on the breadth and depth of services AMAC provides under its remote patient monitoring portfolio.”

About Hughes Telematics, Inc.

Hughes Telematics, Inc. (“HTI”) (OTCBB: HUTC and HUTCW) is a leader in implementing the next generation of connected services. Centered on a core platform of safety and security, the company offers a portfolio of location-based services for consumers, manufacturers, fleets and dealers through two-way wireless connectivity. Networkfleet, Inc., a wholly owned subsidiary of HTI located in San Diego, Ca., offers remote vehicle diagnostics, an integrated GPS tracking and emissions monitoring system for wireless fleet vehicle management. A majority owned subsidiary of HTI, Lifecomm, located in Atlanta, Ga., offers mobile personal emergency response services through a wearable lightweight device with one-touch access to emergency assistance. Additional information about HTI can be found at www.hughestelematics.com.

Hughes Telematics Press Contacts:

Craig Kaufmann, Finance

Phone: 404-573-5803

Email: craig.kaufmann@hughestelematics.com

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About Qualcomm

Qualcomm Incorporated (Nasdaq: QCOM) is a leader in developing and delivering innovative digital wireless communications products and services based on CDMA and other advanced technologies. Headquartered in San Diego, Calif., Qualcomm is included in the S&P 100 Index, the S&P 500 Index and is a 2010 FORTUNE 500® company. For more information, visit Qualcomm around the Web:

www.qualcomm.com

Blog: www.qualcomm.com/blog

Twitter: www.twitter.com/qualcomm

Facebook: www.facebook.com/qualcomm

Qualcomm Press Contacts:

Emily Kilpatrick, Corporate Communications

Phone:  1-858-845-5959

Email:  corpcomm@qualcomm.com

Warren Kneeshaw, Investor Relations

Phone:  1-858-658-4813

Email:  ir@qualcomm.com

About AMAC

AMAC (Nasdaq: AMAC) is a healthcare communications company, dedicated to the provision of support services to the healthcare community. AMAC’s remote patient monitoring product and service portfolio includes Personal Emergency Response Systems and emergency response monitoring, medication management systems, disease management monitoring appliances and healthcare communication solutions services. AMAC operates eight US based, communication centers under local trade names: HLINK OnCall, North Shore TAS, Live Message America, ACT Teleservice, MD OnCall, Capitol Medical Bureau, American MediConnect, and Phone Screen to support the delivery of high quality, healthcare communications. For more information go to www.amac.com.

AMAC Press Contacts:

Randi Baldwin, Senior Vice President, Marketing

Phone: 516.536.5850 ext 3109

Email: randi.baldwin@amac.com

Forward Looking Statements

Certain statements contained in this press release, including statements related to the future expectations and timing for the development and commercialization of Lifecomm’s mobile PERS solution, constitute forward-looking statements under the Private Securities Litigation Reform Act of 1995. Such forward-looking statements are subject to known and unknown risks and the actual actions or results may differ from these current expectations. Important factors which might cause a difference between actual and expected events include: (i) greater than expected and/or increased costs or unexpected delays associated with the development and commercialization of Lifecomm’s mobile PERS solution, (ii) inability to successfully develop the technology to support Lifecomm’s mobile PERS solution, (iii) uncertainty relating to consumer interest in and acceptance of Lifecomm’s mobile PERS solution, (iv) risks associated with changes in the competitive or regulatory environment in which Lifecomm operates; and (v) risks associated with prosecuting or defending allegations or claims of infringement of intellectual property rights.  No party undertakes any obligation to update these forward-looking statements for events occurring after the date of this press release.

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