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


                          December 20, 2005
                          -----------------
          Date of Report (Date of earliest event reported)


                    American Business Corporation
                    -----------------------------
         (Exact name of Registrant as specified in charter)


Colorao			       33-9640-LA                   90-0249312
-------------------          --------------              --------------
(State or other             (Commission File           (IRS. Employer
jurisdiction                     Number)	         Identification
of incorporation)                                               Number)

     11921 Brinley Ave., Louisville, KY                    40243
     ----------------------------------                    -----
   (Address of principal executive offices)		 (Zip Code)

Registrant's telephone number, including area code: (502) 244-1964

<PAGE>


Item 4.01  Changes In Registrant's Certifying Accountant.

      (a)  Resignation of Accountant.  On December 20, 2005,  Rosenberg
Rich Baker  Berman & Company, the  independent  accountants  previously
engaged as the principal accountants to audit our financial statements,
resigned  as  our  auditors  without  specifying  a  reason  or reasons
therefore.

      The audit reports of Rosenberg  on our 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,  nor  were  they  qualified  or modified as to
uncertainty,  audit  scope or  accounting  principles. During the Audit
Period, and through December 20, 2005, there were no disagreements with
Rosenberg  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 Rosenberg, 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, and  there  were  no  reportable  events as described in Item
304(a)(1)(v) of Regulation S-K.

      We have  provided a copy of this disclosure to Rosenberg and have
requested that it  furnish us 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.

      (b) Engagement of new accountant.   Effective on March 1, 2006 we
engaged Mountjoy & Bressler, LLP,  as our  independent certified public
accountants.  The decision to engage Mountjoy was approved by our Board
of Directors.

      During  the  two  most  recent  fiscal  years,  or any subsequent
interim period prior to engaging Mountjoy, neither we nor anyone acting
on our behalf consulted with Mountjoy regarding  (i) the application of
accounting  principles  to   a  specific   completed   or  contemplated
transaction  by  us,  (ii)  the  type  of  audit  opinion that might be
rendered  on  our  financial  statements  where  either written or oral
advice  was provided that was an important factor  considered by  us in
reaching  a  decision  as  to  the  accounting,  auditing, or financial
reporting  issue,  or  (iii)  any  matter  that  was  the  subject of a
disagreement  with  our  former  accountant 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  the  former  accountant,  would  have  caused  it  to
make reference to the subject matter of the disagreements in connection
with its audit report.

                                    2
<PAGE>

Item 9.01 Financial Statements and Exhibits


EXHIBITS

Item No.    Description

16.1        Letter dated March 6, 2006 to Rosenberg Rich Baker Berman &
            Company


                                SIGNATURES

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

Dated:  March 6, 2006

AMERICAN BUSINESS CORPORATION


BY: /s/ Anthony R. Russo
    -------------------------
    Anthony R. Russo, President

                                     3

<PAGE>


EXHIBIT 16.1



                      AMERICAN BUSINESS CORPORATION
                           11921 Brinley Ave.
                         Louisville, KY  40243


March 6, 2006

Rosenberg Rich Baker Berman & Company
380 Foothill Road
Bridgewater, NJ  08807-0483

Gentlemen:

Enclosed  is  a  copy of Form 8-K we filed with the SEC today reporting
your resignation as our independent accountants. Please furnish us with
a letter, addressed to the Commission,  stating whether  you agree with
the statements  we have made in the  Form 8-K responsive to Item 304(a)
of Regulation S-K  as they may pertain to you, and if you disagree with
any such statements,  stating  in what respect you so disagree.  Please
furnish us  with the letter  as promptly as  possible so we may file it
with the Commission in a timely manner.

Very truly yours,

/s/ Anthony R. Russo
President & CEO

<PAGE>
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{"company-data": {"conformed-name": "AMERICAN BUSINESS CORP", "cik": "0000820408", "assigned-sic": "4213", "irs-number": "680133692", "state-of-incorporation": "CO", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "033-16417-LA", "film-number": "06667338"}, "business-address": {"street1": "222 GRACE CHURCH STREET", "street2": "SUITE 300", "city": "PORT CHESTER", "state": "NY", "zip": "10573", "phone": "9149395081"}, "mail-address": {"street1": "222 GRACE CHURCH STREET", "street2": "SUITE 300", "city": "PORT CHESTER", "state": "NY", "zip": "10573"}, "former-company": [{"former-conformed-name": "LOGISTICS MANAGEMENT RESOURCES INC", "date-changed": "20010426"}, {"former-conformed-name": "U S TRUCKING INC", "date-changed": "19980923"}, {"former-conformed-name": "NORTHERN DANCER CORP", "date-changed": "19930723"}]}
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

                          December 20, 2005
                          -----------------
          Date of Report (Date of earliest event reported)

                    American Business Corporation
                    -----------------------------
         (Exact name of Registrant as specified in charter)

Colorao			       33-9640-LA                   90-0249312
-------------------          --------------              --------------
(State or other             (Commission File           (IRS. Employer
jurisdiction                     Number)	         Identification
of incorporation)                                               Number)

     11921 Brinley Ave., Louisville, KY                    40243
     ----------------------------------                    -----
   (Address of principal executive offices)		 (Zip Code)

Registrant's telephone number, including area code: (502) 244-1964
Item 4.01  Changes In Registrant's Certifying Accountant.

      (a)  Resignation of Accountant.  On December 20, 2005,  Rosenberg
Rich Baker  Berman & Company, the  independent  accountants  previously
engaged as the principal accountants to audit our financial statements,
resigned  as  our  auditors  without  specifying  a  reason  or reasons
therefore.

      The audit reports of Rosenberg  on our 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,  nor  were  they  qualified  or modified as to
uncertainty,  audit  scope or  accounting  principles. During the Audit
Period, and through December 20, 2005, there were no disagreements with
Rosenberg  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 Rosenberg, 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, and  there  were  no  reportable  events as described in Item
304(a)(1)(v) of Regulation S-K.

      We have  provided a copy of this disclosure to Rosenberg and have
requested that it  furnish us 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.

      (b) Engagement of new accountant.   Effective on March 1, 2006 we
engaged Mountjoy & Bressler, LLP,  as our  independent certified public
accountants.  The decision to engage Mountjoy was approved by our Board
of Directors.

      During  the  two  most  recent  fiscal  years,  or any subsequent
interim period prior to engaging Mountjoy, neither we nor anyone acting
on our behalf consulted with Mountjoy regarding  (i) the application of
accounting  principles  to   a  specific   completed   or  contemplated
transaction  by  us,  (ii)  the  type  of  audit  opinion that might be
rendered  on  our  financial  statements  where  either written or oral
advice  was provided that was an important factor  considered by  us in
reaching  a  decision  as  to  the  accounting,  auditing, or financial
reporting  issue,  or  (iii)  any  matter  that  was  the  subject of a
disagreement  with  our  former  accountant 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  the  former  accountant,  would  have  caused  it  to
make reference to the subject matter of the disagreements in connection
with its audit report.

                                    2
Item 9.01 Financial Statements and Exhibits

EXHIBITS

Item No.    Description

16.1        Letter dated March 6, 2006 to Rosenberg Rich Baker Berman &
            Company

                                SIGNATURES

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

Dated:  March 6, 2006

AMERICAN BUSINESS CORPORATION

BY: /s/ Anthony R. Russo
    -------------------------
    Anthony R. Russo, President

                                     3
EXHIBIT 16.1

                      AMERICAN BUSINESS CORPORATION
                           11921 Brinley Ave.
                         Louisville, KY  40243

March 6, 2006

Rosenberg Rich Baker Berman & Company
380 Foothill Road
Bridgewater, NJ  08807-0483

Gentlemen:

Enclosed  is  a  copy of Form 8-K we filed with the SEC today reporting
your resignation as our independent accountants. Please furnish us with
a letter, addressed to the Commission,  stating whether  you agree with
the statements  we have made in the  Form 8-K responsive to Item 304(a)
of Regulation S-K  as they may pertain to you, and if you disagree with
any such statements,  stating  in what respect you so disagree.  Please
furnish us  with the letter  as promptly as  possible so we may file it
with the Commission in a timely manner.

Very truly yours,

/s/ Anthony R. Russo
President & CEO