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): November 14, 2008

American Claims Evaluation, Inc.

(Exact name of registrant as specified in its charter)

New York	0-14807	11-2601199
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

One Jericho Plaza, Jericho, New York	11753
(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code: (516) 938-8000

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:

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 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 November 14, 2008, American Claims Evaluation, Inc. (the “Company”) issued a press release announcing its financial results for the quarter ended September 30, 2008. The press release is attached hereto as Exhibit 99.1. This information shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and is not incorporated by reference into any filing of the Company, whether made before or after the date of this report, regardless of any general incorporation language in the filing.

Item 9.01 Financial Statements and Exhibits.

(d) Exhibits.

Exhibit 99.1 Press Release of American Claims Evaluation, Inc., dated November 14, 2008.

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 CLAIMS EVALUATION, INC.
Date: November 14, 2008	By:	/s/ Gary Gelman
	Gary Gelman
	President and Chief Executive Officer

EXHIBIT INDEX

Exhibit No.		Description
	99.1	Press Release of American Claims Evaluation, Inc., dated November 14, 2008.

EX-99.1

EXHIBIT 99.1

AMERICAN CLAIMS EVALUATION, INC.
REPORTS SECOND QUARTER RESULTS

JERICHO, NY, November 14, 2008: American Claims Evaluation, Inc. (the “Company”) (NASDAQ:AMCE) announced revenues of $247,690 and a net loss of $52,152, consisting of a loss of $182,144 from continuing operations ($.03 net loss per share) and a gain from discontinued operations of $94,345 ($.02 net earnings per share), for the three months ended September 30, 2008. By comparison, the Company reported a net loss of $87,559 ($.02 net loss per share) for the three months ended September 30, 2007.

As previously announced, on September 12, 2008, the Company acquired all of the issued and outstanding shares of Interactive Therapy Group Consultants, Inc. and also completed the disposition of its wholly-owned subsidiary, RPM Rehabilitation & Associates, Inc. (“RPM”). Accordingly, all results related to RPM have been reflected as discontinued operations.

	Three Months Ended						Six Months Ended
	09/30/08			09/30/07			09/30/08			09/30/07
	(Unaudited)						(Unaudited)
Revenues	$	247,690		$	—		$	247,690		$	—
Operating loss from continuing operations		(182,144	)		(177,577	)		(389,255	)		(628,284	)
Loss before discontinued operations		(146,497	)		(87,444	)		(311,809	)		(447,884	)
Net loss	$	(52,152	)	$	(87,559	)	$	(223,292	)	$	(454,448	)
Net loss per share:
From continuing operations — basic and diluted	$	(0.03	)	$	(0.02	)	$	(0.07	)	$	(0.10	)
From discontinued operations — basic and diluted	$	0.02		$	—		$	0.02		$	—
Weighted average shares — basic and diluted		4,761,800			4,761,800			4,761,800			4,761,800

During the six months ended September 30, 2008 and 2007, the Company recognized stock compensation expense totaling $15,600 and $285,000, respectively, based on the fair value of stock options granted under the provisions of Statement of Financial Accounting Standards No. 123R.

American Claims Evaluation, Inc., through its wholly owned subsidiary, Interactive Therapy Group Consultants, Inc., offers a comprehensive range of services to children with developmental delays and disabilities.

For further information contact: Gary J. Knauer, Chief Financial Officer, American Claims Evaluation, Inc., One Jericho Plaza, Jericho, NY 11753; telephone number (516) 938-8000.

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