UNITED STATES
               SECURITIES AND EXCHANGE COMMISSION
                        WASHINGTON, D.C. 20549

                           FORM 12b-25

                   NOTIFICATION OF LATE FILING


SEC File No.: 033-16417-LA
CUSIP No.:


(Check One):

 [X]Form 10-K [ ]Form 10-Q [ ]Form 20-F [ ]Form 11-K [ ]Form N-SAR

     For Period Ended:  December 31, 2005

     [ ] Transition Report on Form 10-K
     [ ] Transition Report on Form 20-F
     [ ] Transition Report on Form 11-K
     [ ] Transition Report on Form 10-Q
     [ ] Transition Report on Form N-SAR

     For the Transition Period Ended:
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Read Attached Instruction Sheet Before Preparing Form. Please Print
or Type.

Nothing in this form shall be construed to imply that the Commission
has verified any information contained herein.
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If the notification relates to a portion of the filing checked above,
identify the Items(s) to which the notification relates.

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Part I - Registrant Information
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Full name of Registrant:    American Business Corporation

Former Name if Applicable:

Address of Principal Executive Office (Street and Number):

                           11921 Brinley Ave.

City, State and Zip Code:  Louisville, KY  40243



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Part II - Rules 12b-25(b) and (c)
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If the subject report could  not be filed without unreasonable effort
or expense and the registrant seeks relief pursuant to Rule 12b-25(b),
the following should be completed. (Check box if appropriate)

    (a) The reasons described in reasonable detail in Part II of this
        form could not be  eliminated  without unreasonable effort or
        expense;

[x] (b) The  subject  annual  report,  semi-annual  report, transition
        report on Form 10-K, Form 20-F, 11-K or Form N-SAR, or portion
        thereof will be filed on or before  the fifteenth calendar day
        following  the  prescribed due date;  or the subject quarterly
        report  or transition  report on Form 10-Q, or portion thereof
        will be  filed  on or before the  fifth calendar day following
        the prescribed due date; and

    (c) The  accountant's  statement or other exhibit required by Rule
        12b-25(c) has been attached if applicable.

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Part III - Narrative
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State below in reasonable detail the reasons why Form 10-K, 20-F, 11-K,
10-Q, N-SAR or the  transition report or portion thereof, could not be
filed within the prescribed time period.

Due to our financial position and lack of operations, after our former
accountants  resigned in June 2005,  we did not engage new accountants
until recently, as announced in our Form 8-K dated March 6, 2006.

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Part IV - Other Information
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(1) Name and telephone number of person to contact in regard to this
    notification.

 Judson B. Wagenseller     (502)                244-1964
 ----------------------    -----                ---------
 Name                     Area Code             Telephone Number

(2) Have all other periodic reports required under section 13 or 15(d)
    of  the  Securities  Exchange  Act of  1934  or  section 30 of the
    Investment Company Act of  1940 during the  preceding 12 months or
    for such shorter  period  that the registrant was required to file
    such report(s) been filed?

    If the answer is no, identify reports(s).       [ ]Yes   [X]No

    As reported in our Form 8-K/A dated March 29, 2006, our reports on Form
    10-QSB for the periods ended June 30, 2005 and September 30,  2005
    are  considered  deficient  as  the financial  statements included
    therein  were  not  reviewed  by  an  independent  accountant.  As
    reported  in  the Form 8-K/A, our new  auditors are reviewing such
    interim financial statements.


(3) Is  it  anticipated  that  any  significant  change  in results of
    operations from the corresponding period for the last fiscal  year
    will be reflected by the earnings statements to be included in the
    subject report or portion thereof?
                                              [ ]Yes   [X]No

If  so,   attach  an  explanation  of  the  anticipated  change,  both
narratively and quantitatively, and, if appropriate, state the reasons
why a reasonable estimate of the results cannot be made.

Explanation:



                   American Business Corporation
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            (Name of Registrant as specified in charter)

    has caused this notification to be signed on its behalf by the
                undersigned thereunto duly authorized.


Date:  March 31, 2006             By: /s/ Anthony Russo
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					Anthony Russo, President


INSTRUCTION:   The  form may be  signed by an executive officer of the
registrant  or by any  other duly  authorized representative. The name
and  title of the person  signing the form  shall be typed  or printed
beneath  the signature.  If the statement  is signed on behalf  of the
registrant  by an  authorized representative  (other than an executive
officer), evidence of the representative's authority to sign on behalf
of the registrant shall be filed with the form.
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                               ATTENTION

Intentional  misstatements  or  omissions of  fact  constitute Federal
Criminal Violations (See 18 U.S.C. 1001).