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    <div>&#160;</div>
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    <div>&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">UNITED
      STATES</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">SECURITIES
      AND EXCHANGE COMMISSION</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Washington,
      DC 20549</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">FORM
      8-K</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">CURRENT
      REPORT</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
      to Section 13 or 15(d) of the Securities Exchange Act of 1934</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Date
      of
      Report (Date of earliest event reported): September 19, 2006 (September 13,
      2006)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>ADVANCED
      COMMUNICATIONS TECHNOLOGIES, INC.</u></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Exact
      Name of Registrant as Specified in Its Charter)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
    <div align="center">
      <table bgcolor="white" cellpadding="0" cellspacing="0" width="100%">

          <tr bgcolor="white">
            <td width="32%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">Florida</font></div>
            </td>
            <td width="2%">&#160;</td>
            <td width="32%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">000-30486</font></div>
            </td>
            <td width="2%">&#160;</td>
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">65-0738251</font></div>
            </td>
          </tr>
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">(State
                or Other Jurisdiction <br>of
                Incorporation)</font></div>
            </td>
            <td width="2%">&#160;</td>
            <td valign="top" width="32%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">(Commission
                File Number)</font></div>
            </td>
            <td width="2%">&#160;</td>
            <td valign="top" width="32%">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">(IRS
                Employer Identification<font size="3">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Number)</font></font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font>
      <div align="center">
        <table bgcolor="white" cellpadding="0" cellspacing="0" width="100%">

            <tr bgcolor="white">
              <td width="30%">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">420
                  Lexington Avenue, New York, New
                  York</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font></div>
              </td>
              <td width="40%">&#160;</td>
              <td width="30%">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;&#160;<font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">10170</font></div>
              </td>
            </tr>
            <tr bgcolor="white">
              <td width="30%">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">(Address
                  of Principal Executive
                  Offices)</font></div>
              </td>
              <td width="40%">&#160;</td>
              <td width="30%">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">(Zip
                  Code)</font></div>
              </td>
            </tr>
            <tr bgcolor="white">
              <td width="30%">&#160;</td>
              <td width="40%">&#160;</td>
              <td width="30%">&#160;</td>
            </tr>
            <tr bgcolor="white">
              <td width="30%">&#160;</td>
              <td width="40%">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="center">&#160;<font size="2">Registrant&#8217;s
                  telephone number, including
                  area code: <font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>(646)
                  227-1600</u></font></font></div>
              </td>
              <td width="30%">&#160;</td>
            </tr>

        </table>
      </div><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>N/A</u></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Former
      name or former address, if changed since last report.)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">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 (</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><em>see</em></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
      General
      Instruction A.2. below):</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-FAMILY: Wingdings">o</font></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
      Written
      communications pursuant to Rule 425 under the Securities Act (17 CFR
      230.425)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-FAMILY: Wingdings">o</font></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
      Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
      240.14a-12)</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-FAMILY: Wingdings">o</font></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pre-commencement
      communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
      240.14d-2(b))</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><font style="DISPLAY: inline; FONT-FAMILY: Wingdings">o</font></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
      Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
      Act
      (17 CFR 240.13e-4(c))</font></div>
    <div><br>&#160;</div>
    <div>
      <hr style="MARGIN-TOP: -5px; COLOR: #000000" noshade size="1">
      <hr style="MARGIN-TOP: -13px; COLOR: #000000" noshade size="4">
    </div>
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      <div id="FTR">
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        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
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    </div><br>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong><u>Forward-Looking
      Statements</u></strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">This
      Current Report on Form 8-K contains forward-looking statements within the
      meaning of the Private Securities Litigation Reform Act of 1995, which are
      subject to the safe harbors created thereby. These forward-looking statements
      are based on current expectations and projections about future events. The
      words
      and phrases &#8220;would&#8221;, &#8220;will,&#8221; &#8220;expect&#8221; and similar words or expressions are
      intended to identify forward-looking statements. In addition, any statements
      that refer to expectations or other characterizations of future events or
      circumstances are forward-looking statements. The forward-looking statements
      are
      subject to risks, uncertainties and assumptions that could cause actual results
      to differ materially from those described in the forward-looking statements.
      The
      Company undertakes no obligation to publicly update or revise any
      forward-looking statements because of new information, future events or
      otherwise. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      1.01</strong></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Entry
      into a Material Definitive Agreement.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      3.02</strong></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Unregistered
      Sales of Equity Securities.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      5.03</strong></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Amendments
      to Articles of Incorporation or Bylaws; Change in Fiscal
      Year</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
      September 13, 2006, Advanced Communications Technologies, Inc. (the &#8220;Company&#8221;)
      filed a Certificate of Designation (the &#8220;Certificate&#8221;) with the Secretary of
      State of the State of Florida, creating the Series A-1 Convertible Preferred
      Stock, par value $0.01 per share (the &#8220;Series A-1 Preferred&#8221;). The Certificate
      was effective as of the date filed and authorizes up to One Thousand (1,000)
      shares of the Series A-1 Preferred. The Certificate was authorized by the
      unanimous written consent of the Board of Directors, pursuant to the power
      contained in the Company&#8217;s Articles of Incorporation, as amended, permitting the
      Board of Directors to authorize up to Twenty-Five Thousand (25,000) shares
      of
      preferred stock of the Company in one of more series and to fix the
      designations, powers, preferences and relative participating, option or other
      special rights of the shares of each series and any qualifications and
      restrictions thereon.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">With
      respect to the payment of dividends and other distributions on the capital
      stock
      of the Company, including distribution of the assets of the Company upon
      liquidation, the Series A-1 Preferred ranks junior to (a) the Series A
      Convertible Preferred Stock of the Company, par value $0.01 per share (the
      &#8220;Series A Preferred&#8221;) and (b) the Series B Convertible Preferred Stock of the
      Company, par value $0.01 per share (the &#8220;Series B Preferred,&#8221; together with the
      Series A Preferred, the &#8220;Senior Stock&#8221;). The Series A-1 Preferred is senior to
      (x) the common stock of the Company, no par value per share (the &#8220;Common Stock&#8221;)
      and (y) all series of preferred stock of the Company other than the Senior
      Stock.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Subject
      to the rights of the Senior Stock, the holders of the Series A-1 Preferred
      are
      entitled to receive cumulative annual dividends on a pro rata basis according
      to
      their holdings of shares of Series A-1 Preferred, when and if declared by the
      Board of Directors of the Company, in the amount of five percent (5%) per year.
      Such dividends, if any, will be paid in cash and will not accrue interest.
      No
      cash dividends may be paid on Common Stock unless all accrued Series A-1
      Preferred dividends have been paid. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Company is not required to pay accrued dividends except in connection with
      a
      liquidation, dissolution or winding up of the Company (whether voluntary or
      involuntary) (a &#8220;Liquidation&#8221;). In the event of a Liquidation, and after all
      required distributions and payments have been made to the holders of the Senior
      Stock, the holders of the Series A-1 Preferred are entitled to be paid an amount
      equal to the original purchase price for the shares of Series A-1 Preferred,
      plus accrued and unpaid dividends (the &#8220;Liquidation Amount&#8221;). If upon a
      Liquidation, and after payment of all liquidation preferences to all holders
      of
      Senior Stock, the assets of the Company are insufficient to pay the Liquidation
      Amount, then the entire remaining net assets of the Company will be distributed
      pro rata to the holders of the Series A-1 Preferred.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Subject
      to certain adjustments, the Series A-1 Preferred is convertible, at the option
      of the holder, into shares of Common Stock at a conversion price (the
&#8220;Conversion Price&#8221;), then in effect, of (a) $0.01 per share, which shall be
      adjusted in the event of a subdivision or combination of shares of Common Stock,
      or (b) eighty percent (80%) of the average of the three (3) lowest closing
      bid
      prices of the Common Stock for the ten (10) trading days immediately preceding
      the date of conversion, whichever is lower. In the event of a stock acquisition,
      merger, consolidation or reorganization of the Company as well as the sale,
      transfer or lease (excluding a pledge or mortgage to a bona fide lender) of
      all
      or substantially all of the assets of the Company, each share of Series A-1
      Preferred will automatically convert into shares of Common Stock at the
      Conversion Price then in effect. The holders of the Series A-1 Preferred may
      not
      exercise their conversion rights prior to December 31, 2006.</font></div>
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      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Company may redeem the shares of Series A-1 Preferred at any time, upon notice
      to the holders, for a price equal to One Hundred Twenty Percent (120%) of the
      Liquidation Amount. Upon the Company&#8217;s receipt of an aggregate of Thirty-Five
      Million Dollars ($35,000,000) through any combination of debt and equity
      investments and financing facilities (including amounts available under a line
      of credit) (a &#8220;Qualifying New Financing&#8221;), the Company may redeem the shares of
      Series A-1 Preferred, upon notice to the holders, for a price equal to the
      Liquidation Amount. In the event of a Qualifying New Financing, the holders
      may
      opt to convert their shares of Series A-1 Preferred into shares of Common Stock
      rather than allow their shares to be redeemed by the Company.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 72pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Series A-1 Preferred does not have any voting rights, except as required under
      the Florida Business Corporation Act.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
      September 8, 2006, the Company entered into an Investment Agreement (the
&#8220;Investment Agreement&#8221;) with each of Wayne Danson, John Donahue, Steve Miller,
      Anthony Lee and Dr. Gerald Holland (collectively, the &#8220;Investors&#8221;), pursuant to
      which the Company agreed, among other things, to sell shares of Series A-1
      Preferred to the Investors. The transactions contemplated by the Investment
      Agreement closed on September 13, 2006 (the &#8220;Closing&#8221;). At the Closing, and
      pursuant to the Investment Agreement, the Company sold the Investors an
      aggregate of Three Hundred Forty (340) shares of Series A-1 Preferred at a
      purchase price of One Thousand Dollars ($1,000) per share (the &#8220;Sale&#8221;). In
      connection with the Sale, the Company received aggregate gross proceeds of
      Three
      Hundred Forty Thousand Dollars ($340,000) as follows: (a) Fifty Thousand Dollars
      ($50,000) from an officer of the Company, (b) Two Hundred Forty Thousand Dollars
      ($240,000) from persons who are expected to become employees of the Company
      and
      (c) Fifty Thousand Dollars ($50,000) from an outside investor.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">In
      addition to the rights applicable to all holders of Series A-1 Preferred, the
      Investors were granted certain piggyback registration rights in the event that
      the shares of Series A-1 Preferred are converted into shares of Common
      Stock.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      offer
      and sale of shares of the Series A-1 Preferred, including shares of Common
      Stock
      into which the shares of Series A-1 Preferred are convertible (collectively,
      the
&#8220;Securities&#8221;), by the Company to the Investors was exempt from registration
      under the Securities Act of 1933 in reliance upon Section 4(2) thereof and
      Rule
      506 of Regulation D promulgated thereunder. Each Investor has represented and
      warranted to the Company that he is an &#8220;accredited investor&#8221; as that term is
      defined in Rule 501(a) of Regulation D. Any certificates issued representing
      the
      shares of Securities will contain a legend indicating that they are restricted.
      No sale of the Securities involved the use of underwriters, and no commissions
      were paid in connection with the issuance or sale of the
      Securities.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">THE
      ABOVE
      DESCRIPTION OF, AMONG OTHER THINGS, THE TERMS OF THE CERTIFICATE AND THE
      INVESTMENT AGREEMENT, IS QUALIFIED IN ITS ENTIRETY BY THE CERTIFICATE AND THE
      INVESTMENT AGREEMENT, WHICH ARE INCORPORATED BY REFERENCE HEREIN. THE COMPANY
      IS
      FILING THE CERTIFICATE AND THE INVESTMENT AGREEMENT AS EXHIBITS 3.1 AND 4.1,
      RESPECTIVELY, TO THIS CURRENT REPORT ON FORM 8-K.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Item
      9.01. Financial Statements and Exhibits.</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(d)
      Exhibits.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td align="left" valign="top" width="16%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Exhibit
                Number</strong></font></div>
            </td>
            <td align="left" valign="top" width="56%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Description</strong></font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="16%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">3.1</font></div>
            </td>
            <td align="left" valign="top" width="56%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Certificate
                of Designation of the Series A-1 Convertible Preferred Stock (Par
                Value
                $0.01 Per Share) of the Company, filed with the Secretary of State
                of the
                State of Florida on September 13, 2006.</font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="16%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">4.1</font></div>
            </td>
            <td align="left" valign="top" width="56%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Investment
                Agreement dated September 8, 2006, by and between the Investors and
                the
                Company.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div><br>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>SIGNATURE</u></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Pursuant
      to the requirements of the Securities Exchange Act of 1934, the registrant
      has
      duly caused this report to be signed on its behalf by the undersigned hereunto
      duly authorized.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">ADVANCED
      COMMUNICATIONS TECHNOLOGIES, INC.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Dated:
      September 19, 2006</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;
</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">By:</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>/s/
      Wayne I. Danson</u></font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Chief
      Executive Officer, President and</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Chief
      Financial Officer</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(principal
      financial officer) </font><br></div>
    <div id="PGBRK" style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt">
      <div id="FTR">
        <div id="GLFTR" style="WIDTH: 100%" align="left">
        </div>
      </div>
      <div id="PN" style="PAGE-BREAK-AFTER: always">
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
        </div>
        <div style="WIDTH: 100%; TEXT-ALIGN: center">
          <hr style="COLOR: black" noshade size="2">
        </div>
      </div>
      <div id="HDR">
        <div id="GLHDR" style="WIDTH: 100%" align="right">
        </div>
      </div>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>EXHIBIT
      INDEX</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div>
      <table cellpadding="0" cellspacing="0" width="100%">

          <tr>
            <td align="left" valign="top" width="13%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Exhibit
                Number</strong></font></div>
            </td>
            <td width="2%">&#160;</td>
            <td align="left" valign="top" width="85%" style="border-bottom: black thin solid;">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>Description</strong></font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="13%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">3.1</font></div>
            </td>
            <td width="2%">&#160;</td>
            <td align="left" valign="top" width="85%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Certificate
                of Designation of the Series A-1 Convertible Preferred Stock (Par
                Value
                $0.01 Per Share) of the Company, filed with the Secretary of State
                of the
                State of Florida on September 13, 2006.</font></div>
            </td>
          </tr>
          <tr>
            <td align="left" valign="top" width="13%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">4.1</font></div>
            </td>
            <td width="2%">&#160;</td>
            <td align="left" valign="top" width="85%">
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Investment
                Agreement dated September 8, 2006, by and between the Investors and
                the
                Company.</font></div>
            </td>
          </tr>

      </table>
    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
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{"company-data": {"conformed-name": "ADVANCED COMMUNICATIONS TECHNOLOGIES INC", "cik": "0001100820", "assigned-sic": "7389", "irs-number": "650738251", "state-of-incorporation": "FL", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-30486", "film-number": "061098892"}, "business-address": {"street1": "420 LEXINGTON AVENUE", "city": "NEW YORK", "state": "NY", "zip": "10170", "phone": "646-227-1600"}, "mail-address": {"street1": "420 LEXINGTON AVENUE", "city": "NEW YORK", "state": "NY", "zip": "10170"}, "former-company": {"former-conformed-name": "SMART INVESTMENT COM INC", "date-changed": "19991209"}}
UNITED
      STATES
SECURITIES
      AND EXCHANGE COMMISSION
Washington,
      DC 20549
FORM
      8-K
CURRENT
      REPORT
Pursuant
      to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date
      of
      Report (Date of earliest event reported): September 19, 2006 (September 13,
      2006)
ADVANCED
      COMMUNICATIONS TECHNOLOGIES, INC.
(Exact
      Name of Registrant as Specified in Its Charter)
Florida
000-30486
65-0738251
(State
                or Other Jurisdiction
of
                Incorporation)
(Commission
                File Number)
(IRS
                Employer Identification
Number)
420
                  Lexington Avenue, New York, New
                  York
10170
(Address
                  of Principal Executive
                  Offices)
(Zip
                  Code)
Registrant's
                  telephone number, including
                  area code:
(646)
                  227-1600
N/A
(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):
o
Written
      communications pursuant to Rule 425 under the Securities Act (17 CFR
      230.425)
o
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
      240.14a-12)
o
Pre-commencement
      communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
      240.14d-2(b))
o
Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
      Act
      (17 CFR 240.13e-4(c))
Forward-Looking
      Statements
This
      Current Report on Form 8-K contains forward-looking statements within the
      meaning of the Private Securities Litigation Reform Act of 1995, which are
      subject to the safe harbors created thereby. These forward-looking statements
      are based on current expectations and projections about future events. The
      words
      and phrases "would", "will," "expect" and similar words or expressions are
      intended to identify forward-looking statements. In addition, any statements
      that refer to expectations or other characterizations of future events or
      circumstances are forward-looking statements. The forward-looking statements
      are
      subject to risks, uncertainties and assumptions that could cause actual results
      to differ materially from those described in the forward-looking statements.
      The
      Company undertakes no obligation to publicly update or revise any
      forward-looking statements because of new information, future events or
      otherwise.
Item
      1.01
Entry
      into a Material Definitive Agreement.
Item
      3.02
Unregistered
      Sales of Equity Securities.
Item
      5.03
Amendments
      to Articles of Incorporation or Bylaws; Change in Fiscal
      Year
On
      September 13, 2006, Advanced Communications Technologies, Inc. (the "Company")
      filed a Certificate of Designation (the "Certificate") with the Secretary of
      State of the State of Florida, creating the Series A-1 Convertible Preferred
      Stock, par value $0.01 per share (the "Series A-1 Preferred"). The Certificate
      was effective as of the date filed and authorizes up to One Thousand (1,000)
      shares of the Series A-1 Preferred. The Certificate was authorized by the
      unanimous written consent of the Board of Directors, pursuant to the power
      contained in the Company's Articles of Incorporation, as amended, permitting the
      Board of Directors to authorize up to Twenty-Five Thousand (25,000) shares
      of
      preferred stock of the Company in one of more series and to fix the
      designations, powers, preferences and relative participating, option or other
      special rights of the shares of each series and any qualifications and
      restrictions thereon.
With
      respect to the payment of dividends and other distributions on the capital
      stock
      of the Company, including distribution of the assets of the Company upon
      liquidation, the Series A-1 Preferred ranks junior to (a) the Series A
      Convertible Preferred Stock of the Company, par value $0.01 per share (the
      "Series A Preferred") and (b) the Series B Convertible Preferred Stock of the
      Company, par value $0.01 per share (the "Series B Preferred," together with the
      Series A Preferred, the "Senior Stock"). The Series A-1 Preferred is senior to
      (x) the common stock of the Company, no par value per share (the "Common Stock")
      and (y) all series of preferred stock of the Company other than the Senior
      Stock.
Subject
      to the rights of the Senior Stock, the holders of the Series A-1 Preferred
      are
      entitled to receive cumulative annual dividends on a pro rata basis according
      to
      their holdings of shares of Series A-1 Preferred, when and if declared by the
      Board of Directors of the Company, in the amount of five percent (5%) per year.
      Such dividends, if any, will be paid in cash and will not accrue interest.
      No
      cash dividends may be paid on Common Stock unless all accrued Series A-1
      Preferred dividends have been paid.
The
      Company is not required to pay accrued dividends except in connection with
      a
      liquidation, dissolution or winding up of the Company (whether voluntary or
      involuntary) (a "Liquidation"). In the event of a Liquidation, and after all
      required distributions and payments have been made to the holders of the Senior
      Stock, the holders of the Series A-1 Preferred are entitled to be paid an amount
      equal to the original purchase price for the shares of Series A-1 Preferred,
      plus accrued and unpaid dividends (the "Liquidation Amount"). If upon a
      Liquidation, and after payment of all liquidation preferences to all holders
      of
      Senior Stock, the assets of the Company are insufficient to pay the Liquidation
      Amount, then the entire remaining net assets of the Company will be distributed
      pro rata to the holders of the Series A-1 Preferred.
Subject
      to certain adjustments, the Series A-1 Preferred is convertible, at the option
      of the holder, into shares of Common Stock at a conversion price (the
"Conversion Price"), then in effect, of (a) $0.01 per share, which shall be
      adjusted in the event of a subdivision or combination of shares of Common Stock,
      or (b) eighty percent (80%) of the average of the three (3) lowest closing
      bid
      prices of the Common Stock for the ten (10) trading days immediately preceding
      the date of conversion, whichever is lower. In the event of a stock acquisition,
      merger, consolidation or reorganization of the Company as well as the sale,
      transfer or lease (excluding a pledge or mortgage to a bona fide lender) of
      all
      or substantially all of the assets of the Company, each share of Series A-1
      Preferred will automatically convert into shares of Common Stock at the
      Conversion Price then in effect. The holders of the Series A-1 Preferred may
      not
      exercise their conversion rights prior to December 31, 2006.
The
      Company may redeem the shares of Series A-1 Preferred at any time, upon notice
      to the holders, for a price equal to One Hundred Twenty Percent (120%) of the
      Liquidation Amount. Upon the Company's receipt of an aggregate of Thirty-Five
      Million Dollars ($35,000,000) through any combination of debt and equity
      investments and financing facilities (including amounts available under a line
      of credit) (a "Qualifying New Financing"), the Company may redeem the shares of
      Series A-1 Preferred, upon notice to the holders, for a price equal to the
      Liquidation Amount. In the event of a Qualifying New Financing, the holders
      may
      opt to convert their shares of Series A-1 Preferred into shares of Common Stock
      rather than allow their shares to be redeemed by the Company.
The
      Series A-1 Preferred does not have any voting rights, except as required under
      the Florida Business Corporation Act.
On
      September 8, 2006, the Company entered into an Investment Agreement (the
"Investment Agreement") with each of Wayne Danson, John Donahue, Steve Miller,
      Anthony Lee and Dr. Gerald Holland (collectively, the "Investors"), pursuant to
      which the Company agreed, among other things, to sell shares of Series A-1
      Preferred to the Investors. The transactions contemplated by the Investment
      Agreement closed on September 13, 2006 (the "Closing"). At the Closing, and
      pursuant to the Investment Agreement, the Company sold the Investors an
      aggregate of Three Hundred Forty (340) shares of Series A-1 Preferred at a
      purchase price of One Thousand Dollars ($1,000) per share (the "Sale"). In
      connection with the Sale, the Company received aggregate gross proceeds of
      Three
      Hundred Forty Thousand Dollars ($340,000) as follows: (a) Fifty Thousand Dollars
      ($50,000) from an officer of the Company, (b) Two Hundred Forty Thousand Dollars
      ($240,000) from persons who are expected to become employees of the Company
      and
      (c) Fifty Thousand Dollars ($50,000) from an outside investor.
In
      addition to the rights applicable to all holders of Series A-1 Preferred, the
      Investors were granted certain piggyback registration rights in the event that
      the shares of Series A-1 Preferred are converted into shares of Common
      Stock.
The
      offer
      and sale of shares of the Series A-1 Preferred, including shares of Common
      Stock
      into which the shares of Series A-1 Preferred are convertible (collectively,
      the
"Securities"), by the Company to the Investors was exempt from registration
      under the Securities Act of 1933 in reliance upon Section 4(2) thereof and
      Rule
      506 of Regulation D promulgated thereunder. Each Investor has represented and
      warranted to the Company that he is an "accredited investor" as that term is
      defined in Rule 501(a) of Regulation D. Any certificates issued representing
      the
      shares of Securities will contain a legend indicating that they are restricted.
      No sale of the Securities involved the use of underwriters, and no commissions
      were paid in connection with the issuance or sale of the
      Securities.
THE
      ABOVE
      DESCRIPTION OF, AMONG OTHER THINGS, THE TERMS OF THE CERTIFICATE AND THE
      INVESTMENT AGREEMENT, IS QUALIFIED IN ITS ENTIRETY BY THE CERTIFICATE AND THE
      INVESTMENT AGREEMENT, WHICH ARE INCORPORATED BY REFERENCE HEREIN. THE COMPANY
      IS
      FILING THE CERTIFICATE AND THE INVESTMENT AGREEMENT AS EXHIBITS 3.1 AND 4.1,
      RESPECTIVELY, TO THIS CURRENT REPORT ON FORM 8-K.
Item
      9.01. Financial Statements and Exhibits.
(d)
      Exhibits.
Exhibit
                Number
Description
3.1
Certificate
                of Designation of the Series A-1 Convertible Preferred Stock (Par
                Value
                $0.01 Per Share) of the Company, filed with the Secretary of State
                of the
                State of Florida on September 13, 2006.
4.1
Investment
                Agreement dated September 8, 2006, by and between the Investors and
                the
                Company.
SIGNATURE
Pursuant
      to the requirements of the Securities Exchange Act of 1934, the registrant
      has
      duly caused this report to be signed on its behalf by the undersigned hereunto
      duly authorized.
ADVANCED
      COMMUNICATIONS TECHNOLOGIES, INC.
Dated:
      September 19, 2006
By:
/s/
      Wayne I. Danson
Chief
      Executive Officer, President and
Chief
      Financial Officer
(principal
      financial officer)
EXHIBIT
      INDEX
Exhibit
                Number
Description
3.1
Certificate
                of Designation of the Series A-1 Convertible Preferred Stock (Par
                Value
                $0.01 Per Share) of the Company, filed with the Secretary of State
                of the
                State of Florida on September 13, 2006.
4.1
Investment
                Agreement dated September 8, 2006, by and between the Investors and
                the
                Company.