AMERICAN BUSINESS CORPORATION
             11921 Brinley Avenue - Louisville, KY  40243
          Telephone (502) 244-1964 - Facsimile (502) 244-1327




March 21, 2006
Via Facsimile:  (202) 772-9202


Beverly A. Singleton, Staff Accountant
Division of Corporate Finance
US Securities and Exchange Commission
Washington, DC  20549

Re:  Commission File Number 033-16417-LA

Dear Ms. Singleton:

Enclosed  please find our  response to  your  letter of March 17,  2006
presented in the same order as your comments:

Item 4.01 Form 8-K
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1)  The exact date of RRBB's resignation was June 15, 2005 by virtue of
the  Registrant's receipt  of RRBB's First  Class letter dated June 14,
2005,  a copy of which was attached to  the Registrant's Form 8-K filed
June  20,  2005.   The  re-reporting  of  RRBB's  resignation  was   an
inadvertent error made in my  haste to report the retention of Mountjoy
& Bressler as t he Registrant's  new registered independent accountants
on a Form 8-K filed March 6, 2006.

In  the  interests  of  timeliness,  the  unaudited  interim  financial
statements  included  in  the  June 30,  2005  and  September 30,  2005
Quarterly  Reports on Forms 10-QSB were filed without being reviewed by
an independent auditor.  The indication "Not Reviewed" was placed above
the  September 30,  2005 report column,  but not thought  of during the
preparation of the June 30,  2005, as having one's independent auditors
resign without notice was a completely novel experience.

2)  Mountjoy & Bressler was engaged to review the June 30 and September
30, 2005 quarterly reports and to examine and opine on the Registrant's
year-end  financial  statements.  As  soon  as their quarterly  work is
completed, the Registrant will amend each Form 10-QSB accordingly.

In connection with this response, the Registrant acknowledges that:
a)   it is  responsible for  the accuracy  of the  disclosures  in  its
filings, b)  SEC Staff comments or changes to disclosure in response to
Staff  comments do  not  foreclose  the SEC from taking any action with
respect  to any filing, and  c)  the Registrant  may not  assert  Staff
comments  as  a defense in any  proceeding initiated by  the SEC or any
person under  the federal securities  laws of the  United States.   The
Registrant  understands that the Division of  Enforcement has access to
all information the  Registrant provides to the Division of Corporation
Finance  Staff in its  review of  any filings  or in  response  to  its
comments thereon.

Sincerely,

/s/ Anthony R. Russo
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Anthony R. Russo
President