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): June 24, 2008

American Claims Evaluation, Inc.

(Exact name of registrant as specified in its charter)

New York

(State or other jurisdiction of incorporation)

0-14807 (Commission File Number)	11-2601199 (IRS Employer Identification No.)
One Jericho Plaza, Jericho, New York (Address of principal executive offices)	11753 (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 June 24, 2008, American Claims Evaluation, Inc. (the “Company”) issued a press release announcing its financial results for the year ended March 31, 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 June 24, 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: June 24, 2008	By:	/s/ Gary Gelman
		Gary Gelman President and Chief Executive Officer

EXHIBIT INDEX

Exhibit No.	Description
99.1	Press Release, dated June 24, 2008.

EX-99.1

EXHIBIT 99.1

AMERICAN CLAIMS EVALUATION, INC.

REPORTS FOURTH QUARTER AND YEAR END RESULTS

JERICHO, NY, June 24, 2008: American Claims Evaluation, Inc. (the “Company”) (NASDAQ:AMCE) announced a net loss of $671,809 ($.14 net loss per share) for the year ended March 31, 2008 as compared to a net loss of $311,023 ($.07 net loss per share) for the year ended March 31, 2007.

As previously announced, the Company entered into a non-binding letter of intent with the President of its wholly-owned subsidiary, RPM Rehabilitation & Associates, Inc. (“RPM”), to sell all of the of outstanding shares of RPM’s common stock in exchange for cash and an additional amount contingent upon the future earnings of RPM. Accordingly, RPM is being reflected as a discontinued operation.

	Three Months Ended						Years Ended
	03/31/08			03/31/07			03/31/08			03/31/07
	(Unaudited)						(Unaudited)
Revenues	$	—		$	—		$	—		$	—
Operating loss from continuing operations		(195,232	)		(188,717	)		(990,113	)		(688,242	)
Loss before discontinued operations		(131,857	)		(97,991	)		(659,086	)		(318,760	)
Net loss	$	(131,537	)	$	(101,180	)	$	(671,809	)	$	(311,023	)
Net loss per share:
From continuing operations - basic and diluted	$	(0.03	)	$	(0.02	)	$	(0.14	)	$	(0.07	)
From discontinued operations - basic and diluted	$	—		$	—		$	—		$	—
Weighted average shares – basic and diluted		4,761,800			4,761,800			4,761,800			4,761,800

During the year ended March 31, 2008, the Company recognized stock compensation expense totaling $285,000 based on the fair value of stock options granted under the provisions of Statement of Financial Accounting Standards No. 123R.

The Company has also previously announced it has entered into a non-binding letter of intent to acquire substantially all the assets and business of a privately-held New York-based company providing 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.