**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 March 31, 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**
**.**

|   |   |                                                                                                                                                                                                                                                                                                                  |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 10     |   | Amendment                to Credit Agreement dated April 30, 2007 between the Company and                JPMorgan                Chase*                                                                                                                                                                               |
|   |   |                                                                                                                                                                                                                                                                                                                  |
| 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                                                                                                                                                                                                          |
|   |   |                                                                                                                                                                                                                                                                                                                  |
| *      |   | Incorporated                by reference to the Company’s 10Q for the quarter ending March 31, 2007                which was filed with the Securities Exchange Commission on May 15,                2007.                                                                                                      |

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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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