8-K

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

June 20, 2005 (June 15, 2005)

Date of Report (Date of Earliest Event Reported)

AMERICAN BUSINESS CORPORATION

(Exact name of registrant as specified in its charter)

Colorado	68-0133692
(State or other jurisdiction of incorporation or organization)	(IRS Employer Identification No.)

222 Grace Church Street, Suite 300

Port Chester, New York 10573

(Address of principal executive offices) (Zip Code)

(914) 939-5081

(Registrant’s Telephone Number, Including Area Code)

Logistics Management Resources, Inc.

(Former Name or Former Address, if Changed Since Last Report)

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 (see General Instruction A.2. below):

¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Item 4.01 Changes In Registrant’s Certifying Accountant.

On June 15, 2005, the Registrant received a letter from Rosenberg Rich Baker Berman & Company, the independent certified public accountants previously engaged since 2001 as the principal accountants to audit the Registrant’s financial statements (“RRBB”), wherein RRBB advised the Registrant that it was resigning as the Registrant’s independent accountants.

The audit reports of RRBB on the Registrant’s financial statements as of December 31, 2004 and 2003 and for each of the respective years then ended (the “Audit Period”) did not contain any adverse opinion or disclaimer of opinion, and except for a going concern qualification, the same were not qualified or modified as to uncertainty, audit scope or accounting principles. During the Audit Period, the Registrant is not aware of any disagreements with RRBB on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of RRBB, would have caused it to make reference to the subject matter of the disagreements in connection with its report for the year ended December 31, 2004 or which led to RRBB’s resignation.

The Registrant has provided a copy of this disclosure to RRBB and has requested that it furnish the Registrant with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made herein, and, if not, stating the respects in which it does not agree. A copy of the letter is attached hereto as Exhibit 16.1.

Item 9.01 Financial Statements and Exhibits.

EXHIBITS

Item No.	Description
16.1	Letter dated June 15 16, 2005 from Rosenberg Rich Baker Berman & Company
16.2	Letter dated June 20, 2005 to Rosenberg Rich Baker Berman & Company

(balance of page intentionally left blank)

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SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Dated: June 20, 2005

American Business Corporation
By:	/s/ Anthony R. Russo
Name:	Anthony R. Russo
Title:	President and Chief Executive Officer

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Exhibit Index

Exhibit No.	Description
16.1	Letter dated June 15 16, 2005 from Rosenberg Rich Baker Berman & Company
16.2	Letter dated June 20, 2005 to Rosenberg Rich Baker Berman & Company

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EX-16.1

Exhibit 16.1

Rosenberg Rich

Baker Berman

& Company

A Professional Association of

Certified Public Accountants

380 Foothill Road – P.O. Box 6483 – Bridgewater, NJ 08807-0483

Phone: 908-231-1000 – Fax: 908-231-6894

Website: www.rrbb.com - E-Mail: info@rrbb.com

June 14, 2005

Anthony Russo CPA, President

American Business Corporation

222 Grace Church Street – Suite 300

Port Chester, NY 10573

Effective immediately we are resigning as your Independent Auditors.

We wish to remind you that you have unpaid invoices totaling $5,082.75. This does not include our services rendered since April 30, 2005, which will be covered by an invoice to be sent to you shortly. We expect payment in full of all of these invoices immediately. If you are not in a position to make immediate payment, please call us so that we may discuss appropriate arrangements.

We look forward to helping you make a smooth transition with your new Independent Auditors.

Very truly yours,

Frank S. LaForgia, CPA

Member of the Firm

FSL:mvn

EX-16.2

Exhibit 16.2

American Business Corporation

222 Grace Church Street

Suite 300

Port Chester, NY 10573

(914) 939-5081

(914) 939-6138 fax

June 20, 2005

Frank LaForgia, CPA

Rosenberg Rich baker Berman & Company

380 Foothill Road

Bridgewater, NJ 08807-0483

Re: Disagreement

Dear Frank:

In response to your firm’s letter of resignation dated June 15, 2005, we have prepared and enclose herewith a Form 8-K Current Report disclosing the information required by Item 4.01 of Form 8-K. We believe that the statements contained in the enclosed Form 8-K are true and correct insofar as they relate to the lack of disagreement with your firm concerning any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of your firm, would have caused it to make reference to the subject matter of the disagreements in connection with its report for the year ended December 31, 2004.

Accordingly, we request that you furnish us with a letter addressed to the Securities and Exchange Commission stating whether you agree with the statements made in the enclosed Form 8-K, and, if not, stating the respects in which it does not agree.

Your prompt attention to this matter would be greatly appreciated.

Very truly yours,

American Business Corporation

By:
	Anthony R. Russo, President