March 24, 2006

Mail Stop 3561

 BY U.S. Mail and Facsimile [ (502) 244 - 1327 ]

 Mr. Anthony R. Russo
   President and Chief Executive Officer
 AMERICAN BUSINESS CORPORATION
11921 Brinley Avenue
Louisville, Kentucky  40243

 	Re:	American Business Corporation
Supplemental response letter dated March 21, 2006 regarding the
Item
4.01 Forms 8-K, filed March 6, 2006 and March 9, 2006
 		File No. 33-16417-LA

Dear Mr. Russo:

	We have reviewed your supplemental response letter to us
dated
March 21, 2006 in response to our letter dated March 17, 2006 and
have the following comments which require an amendment to your
Item
4.01 Form 8-K.  If you disagree, we will consider your explanation
as
to why our comment is inapplicable or a revision is unnecessary.
Please be as detailed as necessary in your explanation.

	Pursuant to Rule 101(a)(3) of Regulation S-T, your response
should be submitted via EDGAR, under the label "corresp," within 5
business days of the date of this letter.  Please note that if you
require longer than 5 business days to respond, you should contact
the staff immediately to request additional time.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or on any other
aspect
of our review.  Feel free to call us at the telephone numbers
listed
at the end of this letter.



Anthony R. Russo
American Business Corporation
March 24, 2006
Page 2

Item 4.01 Form 8-K

1. We have reviewed your responses to our prior comments 1 and 2.
Please amend the Item 4.01 Form 8-K to include a paragraph
disclosing
that Mountjoy & Bressler, LLP was engaged to review your June 30,
2005 and September 30, 2005 interim financial statements and to
audit
your December 31, 2005 year end financial statements.  Further
disclose, that the interim financial statements included in each
of
your June 30, 2005 and September 30, 2005 Quarterly Reports on
Forms
10-QSB as currently filed with us have not been reviewed by an
independent accountant as required, and therefore these filings
are
not in compliance with the rules of the Securities and Exchange
Commission and are considered materially deficient.  Also disclose
that, as soon as your new independent accountants have completed
their review work of your June 30, 2005 and September 30, 2005
interim financial statements, you will amend each of the June 30,
2005 and September 30, 2005 Quarterly Reports on Forms 10-QSB to
provide reviewed interim financial statements.

2. Please file a new Exhibit 16 letter, since your Form 8-K filing
will be amended.

3. Please file your supplemental response letter dated March 21,
2006
on EDGAR under the label "corresp", within 5 business days of the
date of this letter.  See Rule 101(a)(3) of Regulation S-T.

Closing Comments

	Any questions concerning the above comments may be directed
to
Ms. Beverly A. Singleton, Staff Accountant, at (202) 551-3328, or
in
her absence to the undersigned below at (202) 551-3804.

								Sincerely,



								Robert Benton
								Senior Staff Accountant

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