**UNITED      STATES**

**SECURITIES      AND EXCHANGE COMMISSION**

**WASHINGTON,      D.C. 20549**

**FORM 10-Q/A**

**QUARTERLY      REPORT UNDER SECTION 13 OR 15 (d)**

**OF      THE SECURITIES EXCHANGE ACT OF 1934**

**For      Quarter Ended June 30, 2007**

**Commission      File Number 1-8635**

**AMERICAN      MEDICAL ALERT CORP.**

| **New                York**                    |   | **11-2571221**                        |
|------------------------------------------------|--------|---------------------------------------|
| (State                or other jurisdiction of |   | (I.R.S.                Employer       |
| incorporation                or organization)  |   | Identification                Number) |

**3265      Lawson Boulevard, Oceanside, New York 11572**

**(516)      536-5850**

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**EXPLANATORY      NOTE**

**PART II      - OTHER INFORMATION**

**Item      6.  **
**Exhibits**
**.**

|         |   |                                                                                                                                                                                                                                                                                                                  |
|--------------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 15.1         |   | Letter                from Margolin, Winer & Evens LLP, the independent accountant of the                Company, acknowledging awareness of the use in a registration statement                of                a report on the unaudited interim financial information in this quarterly                report |
|         |   |                                                                                                                                                                                                                                                                                                                  |
| 31.1         |   | Certification                of CEO Pursuant to Section 302 of the Sarbanes Oxley Act of                2002                                                                                                                                                                                                          |
|         |   |                                                                                                                                                                                                                                                                                                                  |
| 31.2         |   | Certification                of CFO Pursuant to Section 302 of the Sarbanes Oxley Act of                2002                                                                                                                                                                                                          |
|         |   |                                                                                                                                                                                                                                                                                                                  |
| 32.1         |   | Certification                of CEO Pursuant to Section 906 of the Sarbanes Oxley Act of                2002                                                                                                                                                                                                          |
|         |   |                                                                                                                                                                                                                                                                                                                  |
| 32.2         |   | Certification                of CFO Pursuant to Section 906 of the Sarbanes Oxley Act of                2002                                                                                                                                                                                                          |
|    |   |                                                                                                                                                                                                                                                                                                        |

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**SIGNATURES**

|                                    | **AMERICAN                  MEDICAL ALERT CORP.**                              |
|-----------------------------------------|--------------------------------------------------------------------------------|
|                          |                                                                           |   |
| Dated:                  January 4, 2008 | By:                                                                            |  /s/                  Jack Rhian  |
|                                    | Name:                  Jack Rhian                                              |
|                                    | Title:                  Chief Executive Officer and                  President |

|   | By:    |   /s/                    Richard Rallo  |
|--------|--------|---------------------------------------------------|
|   |   | Name:                    Richard Rallo            |
|   |   | Title:                    Chief Financial Officer |

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