U.S. SECURITIES AND EXCHANGE COMMISSION
                          Washington, D. C. 20549

                                 Form 10-QSB

(Mark One)
[X] Quarterly report under section 13 or 15(d) of the Securities
    Exchange Act of 1934 for the quarterly period ended:June 30, 2007

[ ] Transition report under section 13 or 15(d) of the Securities
    Exchange Act of 1934 for the transition period from        to      .
                                                        ------    -----

                        Commission File No:  33-9640-LA
                                             ----------
                         AMERICAN BUSINESS CORPORATION
                         -----------------------------
                    (Name of small business in its charter)

              Colorado				        90-0249312
              --------                                  ----------
(State or other jurisdiction of incorporation)    (IRS Employer Id. No.)

                 11921 Brinley Avenue, Louisville, KY  40243
                 -------------------------------------------
               (Address of Principal Office including Zip Code)

                 Issuer's telephone Number:  (502) 410-6900
                                             --------------


Check whether the Registrant (1) filed all reports required to be filed
by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the
preceding 12 months (or for such shorter period that the Registrant was
required to file such reports), and (2) has been subject to such filing
requirements for the past 90 days. Yes (X  No ( )

Indicate by check mark whether the Registrant is a shell company (as
defined in Rule 12b-2 of the Exchange Act).  Yes (X)  No (  )

Check whether the Registrant filed all documents and reports required to
be filed by Section 12, 13, or 15(d) of the Exchange Act after the
distribution of securities under a plan confirmed by a court. Yes ( )No(X)

State the number of shares outstanding of each of the issuer's classes
of common equity, as of the latest practicable date:

  Common Stock, $.001 par value, 69,870,517 shares at June 30, 2007.

Transitional Small Business Disclosure Format (Check one): Yes [ ] No [X].

<PAGE>

                      AMERICAN BUSINESS CORPORATION
              FORM 10-QSB  -  QUARTER ENDED JUNE 30, 2007
                                 INDEX
                                                                    Page
PART I - FINANCIAL INFORMATION

Item 1.  Financial Statements..........................................2
         Condensed Balance Sheets at June 30, 2007 (unaudited) and
           December 31, 2006...........................................3
         Condensed Statements of Operations for the Six Months and
           Three Months Ended June 30, 2007 and 2006 (unaudited).......4
         Condensed Statement of Stockholders' Deficit for the Six
           Months and Three Months Ended June 30, 2007 (unaudited).....5
         Condensed Statements of Cash Flows for the Six Months Ended
           June 30, 2007 and 2006 (unaudited)..........................6
         Notes to Condensed Financial Statements.......................7

Item 2.	 Management's Discussion and Analysis or Plan of Operation.....9

Item 3.	Controls and Procedures ......................................11

                      PART II - OTHER INFORMATION

Item 6.	Exhibits......................................................12

                             SIGNATURES

        SIGNATURES....................................................12
	EXHIBITS...................................................13-15

------------------


                     PART I - FINANCIAL INFORMATION

ITEM 1.  	FINANCIAL STATEMENTS

The unaudited condensed balance sheet of the Registrant as of June 30,
2007, the audited balance sheet at December 31, 2006, and the unaudited
condensed statements of operations, stockholders' deficit, and cash
flows for the six month and three month periods ended June 30, 2007 and
2006 follow. The unaudited condensed financial statements reflect all
adjustments that are, in the opinion of management, necessary to present
a fair statement of the results for the interim periods presented.

                                      2
<PAGE>

                        AMERICAN BUSINESS CORPORATION
                          CONDENSED BALANCE SHEETS


                                            June 30, 2007  December 31,
                                             [unaudited]       2006
                                            -------------  ------------
                     Assets

Current assets
   Cash	                                    $        700   $     1,263
                                            -------------  ------------
     Total current assets                            700         1,263
   Equipment, net                                  2,277         6,831
                                            -------------  ------------
     Total assets                           $      2,977   $     8,094
                                            =============  ============

      Liabilities and Stockholders' Deficit

Current liabilities
   Accrued expenses                         $    139,376   $   139,376
   Accrued interest                            5,742,633     5,306,379
   Due to related parties                      4,911,822     4,685,333
   Notes payable in default                    6,311,460     6,311,460
   Redeemable Series B,D and E Preferred
    Stock, including accrued premium and
    penalties of $12,041,552 and $11,254,052
    in 2007 and 2006, respectively            17,291,552    16,504,052
   Estimated liabilities for claims
    and litigation                             1,874,845     1,874,845
                                            -------------  ------------
     Total current liabilities                36,271,688    34,821,445
                                            -------------  ------------

Stockholders' deficit
   Preferred stock, no par value;
    10,000,000 shares authorized, 545,250
    shares of Series A through E issued
    and outstanding in 2007 and 2006             135,076       135,076
   Common stock, par value $.001 per share;
    500,000,000 shares authorized,
    69,870,517 shares issued and outstanding
    in 2007 and 2006                              69,870        69,870
   Additional paid-in capital                 14,872,987    14,872,987
   Accumulated deficit                       (51,346,644)  (49,891,284)
                                            -------------  ------------
     Total stockholders' deficit             (36,268,711)  (34,813,351)
                                            -------------  ------------
     Total liabilities and stockholders'
      deficit                               $      2,977   $     8,094
                                            =============  ============

                 See notes to condensed financial statements.

                                     3
<PAGE>

                      AMERICAN BUSINESS CORPORATION
                    CONDENSED STATEMENTS OF OPERATIONS
                               [Unaudited]
<TABLE>
<CAPTION>
                                    Six Months Ended         Three Months Ended
                                        June 30,                 June 30,
                                        --------                 --------
                                   2007          2006         2007         2006
                                -----------  -----------  -----------  -----------
<S>                            <C>          <C>          <C>          <C>

Revenues                        $       --   $       --   $       --   $       --
                                -----------  -----------  -----------  -----------
Operating Expenses:
 Administrative expenses           157,530      139,095       87,947       68,781
 Depreciation and amortization       4,554        2,277        2,277        1,139
 Interest expense                1,293,276    1,289,256      646,897	  644,872
                                -----------  -----------  -----------  -----------
   Total operating expenses      1,455,360    1,430,628	     737,121      714,792
                                -----------  -----------  -----------  -----------

Net loss                       $(1,455,360) $(1,430,628) $  (737,121) $  (714,792)
                                ===========  ===========  ===========  ===========
Net loss per common share -
basic and fully-diluted 	  $  (0.02)    $  (0.02)    $  (0.01)    $  (0.01)
                                ===========  ===========  ===========  ===========
Weighted average number of
common shares outstanding -
basic and fully-diluted	        69,870,517   69,870,517   69,870,517   69,870,517
                                ===========  ===========  ===========  ===========
</TABLE>

               See notes to condensed financial statements.

                                  4
<PAGE>

	            AMERICAN BUSINESS CORPORATION
             CONDENSED STATEMENT OF STOCKHOLDERS' DEFICIT

<TABLE>
<CAPTION>

	         Preferred Stock		            Additional		      Total
	         Series A - E	        Common Stock	    Paid-in	Accumulated   Stockholders'
	         Shares     Amount   Shares       Amount    Capital	Deficit	      Deficit

                 ---------  -------  ----------   -------   ----------  ------------  -----------
<S>             <C>        <C>      <C>          <C>       <C>         <C>           <C>

Balance,
December 31,
2006              545,250  $135,076  69,870,517  $ 69,870  $14,872,987 $(49,891,284) $(34,813,351)

(unaudited)

Net loss - six
months ended
June 30, 2007           -         -           -         -            -	 (1,455,360)   (1,455,360)
                 ---------  -------  ----------   -------   ----------  ------------  -----------
Balance,
June 30, 2007     545,250  $135,076  69,870,517  $ 69,870  $14,872,987 $(51,346,644) $(36,268,711)
                 =========  =======  ==========   =======   ==========  ============  ===========

</TABLE>

              See notes to condensed financial statements.

                                   5
<PAGE>

                    AMERICAN BUSINESS CORPORATION
                       STATEMENTS OF CASH FLOWS
                              [Unaudited]

                                             Six Months Ended June 30,
                                             ------------------------
                                                2007           2006
                                           -------------  -------------

Cash flows from operating activities -
  Net loss                                 $ (1,455,360)  $ (1,430,628)
Adjustments to reconcile net loss to net
 cash used by operating activities
  Depreciation and amortization expense           4,554          2,277
  Increase (decrease) in accrued expenses            --       (286,188)
  Increase (decrease) in estimated liability
   for claims and litigation                         --        286,188
  Increase in accrued interest                  436,254        436,254
  Increase in accrued penalties and premium on
   redeemable Preferred Stock	                787,500        787,500
                                           -------------  -------------
Net cash used by operating activities          (227,052)      (204,597)
                                           -------------  -------------
Cash flows from financing activities
 Net proceeds from related parties              226,489        204,597
                                           -------------  -------------
Net cash provided by financing activities       226,489        204,597
                                           -------------  -------------
Net change in cash                                 (563)            --
Cash at beginning of period                       1,263            649
                                           -------------  -------------
Cash at end of period                      $        700	  $        649
                                           =============  =============

 SUPPLEMENTAL SCHEDULE OF NON-CASH INVESTING AND FINANCING ACTIVITIES

             None.

             See notes to condensed financial statements.

                                  6
<PAGE>

                    AMERICAN BUSINESS CORPORATION
                  NOTES TO THE FINANCIAL STATEMENTS

Note 1 - Basis of presentation

The interim financial statements included herein are presented in
accordance with accounting principles generally accepted in the United
States of America and have been prepared by the Registrant, without
audit, pursuant to the rules and regulations of the Securities and
Exchange Commission (the "SEC").  Certain information and footnote
disclosures normally included in financial statements prepared in
accordance with generally accepted accounting principles have been
condensed or omitted pursuant to such rules and regulations, although
the Registrant believes that the disclosures are adequate to make the
information presented not misleading.

These statements reflect all adjustments, consisting of normal recurring
adjustments, which, in the opinion of management, are necessary for fair
presentation of the information contained therein.  The Registrant's
operating results for the three and six months ended June 30, 2007, and
2006 are not necessarily indicative of the results that may be expected
for the years ended December 31, 2007, and 2006.  It is suggested that
these interim financial statements be read in conjunction with the
audited financial statements and notes thereto of the Registrant
included in its Form 10-KSB for the period ended December 31, 2006

Note 2 - Estimates

In preparing the enclosed condensed financial statements in accordance
with U.S. generally accepted accounting principles for interim financial
information and with the instructions to Form 10-QSB and Article 10 of
Regulation S-X, management must make estimates and assumptions.  These
estimates and assumptions affect the amounts reported for assets,
liabilities, revenues and expenses, as well as affecting the disclosures
provided.  Future results could differ from the current estimates.

Note 3 - Related Party Transactions

As previously reported, and by virtue of beneficial ownership of:
(i) 11,689,729 shares of the Company's common stock, (ii) 900,000 common
shares issuable upon conversion of outstanding shares of Series A
Convertible preferred stock, and (iii) 45,000,000 common share voting
equivalents attributable to outstanding shares of Series C preferred
stock, or 49.7% of the Registrant's total capitalization, the Registrant
may be deemed to be controlled by Midwest Merger Management, LLC, a
Kentucky limited liability company and its affiliates ("Midwest").

In addition to the foregoing interest, effective December 31, 2005,
Midwest acquired the 6% Secured Convertible Note formerly owned by
Brentwood Capital Corp.  The amount including accrued interest due under
the note at June 30, 2007 is $2,369,669, which may be converted into
common stock at the rate of $0.01 per share.  If Midwest converted that
note into its common share equivalent at June 30, 2007, Midwest's
ownership of the Company would increase to 83.5%.

                                    7
<PAGE>

In connection with its ongoing support of the Registrant's efforts to
reorganize, Midwest has advanced an aggregate of $4,911,822 to fund its
activities through and including the end of this fiscal quarter.   At
June 30, 2007, the indebtedness to Midwest was as follows:

        6% Secured Convertible Note           $2,369,669
        Working capital advances               2,542,153
                                              ----------
                                              $4,911,822
                                              ==========

The Registrant intends to settle its aggregate obligations to Midwest in
the course of its planned reorganization with a profitable privately
owned business (see Note 7 and 8).

Note 4 - Per Share Results

The common share equivalents associated with the Registrant's issued and
outstanding convertible notes and Preferred Stock were not included in
computing per share results as their effects were anti-dilutive.

Note 5 - Income Taxes (Benefits)

At December 31, 2006, the Registrant had available approximately
$37,600,000 of net operating loss carry-forwards, which expire between
December 31, 2008 and December 31, 2022, that may be used to reduce
future taxable income.  Federal income tax regulations require the
Company's continued compliance with change in control and other
guidelines which, if not met, may significantly reduce the Company's
ability to utilize its loss carry-forward.

Note 6 - Series B, D and E Preferred Stock

Pursuant to the provisions of their respective indentures, the Series B,
D and E Preferred Stock are entitled to receive a redemption premium of
12% annually.  The provisions of the Series B, D and E Preferred Stock
also allow the holders to redeem their shares upon the occurrence of
certain events including the Registrant's inability to issue free
trading common stock to such holders because the shares have not been
registered under the Securities Act.  During such periods of non-
compliance, the Series B, D and E Preferred indentures entitle their
holders to specified penalties.  As the effectiveness of a registration
statement under the Securities Act is outside of Registrant's control,
the Series B, D and E Preferred Stock, together with accrued premium and
penalties, have been classified on the Registrant's balance sheet at
June 30, 2007 and December 31, 2006, as a liability.

Note 7 - Going Concern

The Registrant's condensed financial statements have been presented on
the basis that it is a going concern, which contemplates the realization
of assets and the satisfaction of liabilities in the normal course of
business.

As shown in the accompanying financial statements, the Registrant had
negative working capital at June 30, 2007, of $(36,270,988).  In
addition, the Registrant has incurred an accumulated deficit of
$(51,346,644) through June 30, 2007.  The Registrant is dependent upon
the efforts of Midwest to fund its continued survival.  The Registrant's

                                   8
<PAGE>

ability to continue to receive this level of support from Midwest is
uncertain.  The condensed financial statements do not include any
adjustments that might be necessary if the Registrant is unable to
continue as a going concern (see Note 8).


Note 8 - Bankruptcy Proceedings

On August 28, 2006 the Company reported on Form 8-K that it had been
served, on August 28, 2006, with notice that three of its creditors
filed an Involuntary Petition for relief under Chapter 7 of the U.S.
Bankruptcy Code in the United States Court for the Western District of
Kentucky in Louisville, KY on August 23, 2006 (Case Number 06-32184).
The Company had 20 days from the date of service to examine the veracity
of the claims of the three petitioners, of which one was Midwest, and
respond to the Petition before the Bankruptcy Court.

On September 18, 2006, we responded to the Petition acknowledging that
it was indebted to the Petitioners.  However, the Company had been
paying its creditors as agreed or was seeking an agreeable basis for
payment with remaining creditors.  To that extent, the Company requested
that the Bankruptcy Court supervision sought by Petitioners be pursuant
to Chapter 11 instead of Chapter 7 of the Bankruptcy Code.  On October
30, 2006, the Bankruptcy Court approved our request.

We have developed a plan of reorganization that we outlined in a
disclosure document, the mailing of which was approved by the Bankruptcy
Court on July 10, 2007.   We will be offering a plan to creditors during
the sixty days ended September 8, 2007 which we believe supports our
mission to identify and combine with a profitable, privately owned
business.  The Company continues to have no reason to believe that
Midwest's participation in the involuntary petition precludes its
continued support of our efforts.

ITEM 2.  MANAGEMENT'S DISCUSSION AND ANALYSIS OR PLAN OF OPERATION

Plan of Operation

The Registrant does not have any capital resources.  Consistent with the
inability to continue its failed freight transportation services
business beyond November 2000, and its subsequent disposition of its
remaining interest in that operation in connection with funding of the
GE Credit Corp. settlement in September 2002, the Registrant's
principal activity has been centered in resolving the claims of its
former creditors so it may seek a new business combination.  In this
connection, Midwest has agreed to provide Registrant with reasonable
legal, accounting and administrative resources to resolve its affairs
while it conducts its search for a business combination candidate.

In connection with resolving its affairs, the Company has quantified its
remaining liability for claims and litigation arising from its failed
transportation business to approximate $1,874,845 at June 30, 2007.  The
adequacy of this liability is reviewed quarterly by management.  As a
result of the Company's pending bankruptcy proceedings, any remaining
claims will be dealt with in an orderly fashion under court supervision
(see Note 8).

                                     9
<PAGE>

Off-Balance Sheet Arrangements

During the six ended June 30, 2007, we had no off-balance sheet
arrangements that have or are reasonably likely to have a current or
future effect on the Company's financial condition, changes in financial
condition, revenues or expenses, results of operations, liquidity,
capital expenditures or capital resources that is material to investors.

Forward Looking Statements

The following discussion contains forward-looking statements regarding
the Registrant, its business, prospects and results of operations that
are subject to certain risks and uncertainties posed by many factors and
events that could cause the Registrant's actual business, prospects and
results of operations to differ materially from those that may be
anticipated by such forward-looking statements.  Factors that may affect
such forward-looking statements include, without limitation, the
Registrant"s ability to resolve the affairs of its creditors and other
investors; or to locate and thereafter negotiate and consummate a
business combination with a profitable privately owned company.

When used in this discussion, words such as "believes," "anticipates,"
"expects," "intends," and similar expressions are intended to identify
forward-looking statements, but are not the exclusive means of
identifying forward-looking statements.  Readers are cautioned not to
place undue reliance on these forward-looking statements, which speak
only as of the date of this report.  The Registrant undertakes no
obligation to revise any forward-looking statements in order to reflect
events or circumstances that may subsequently arise.  Readers are urged
to carefully review and consider the various disclosures made by us in
this report and other reports filed with the SEC that attempt to advise
interested parties of the risks and factors that may affect the
Registrant's business.

Discussion and Analysis of the Six Months Ended June 30, 2007 and 2006:

Revenue - As a direct result of the Registrant's inability to continue
its failing freight transportation services beyond November 2000, the
Registrant had no revenues during either the six months ended June 30,
2007 ("6M7") or the six months ended June 30, 2006 ("6M6"). The
Registrant continues working through the resolution of its outstanding
indebtedness, claims and litigation.

Expenses and Income Taxes - Operating expenses for 6M7 were $1,455,360
compared to $1,430,628 for 6M6.  This level of expenses is consistent
with the Registrant's strategy of redirecting its focus toward becoming
a candidate to acquire or merge with a profitable, privately-held
business operation.  Accordingly, the Registrant's recurring
administrative expenses include: (i) accrued interest on its defaulted
notes and accrued premium and penalties relating to its Series B, D and
E preferred stock, (ii) professional fees (legal and accounting) and
management fees associated with resolution of the Registrant's affairs
with its former creditors and investors, maintenance of reporting
requirements and good standing, (iii) ancillary expenses, and (iv)
minimum franchise taxes.

                                 10
<PAGE>

Net Loss - As a result of the foregoing, the Registrant experienced a
net loss of $(1,455,360) for 6M7 compared to a net loss of $(1,430,628)
for 6M6.  When related to the weighted average number of common shares
outstanding during each period, per share results were a net loss of
$(0.02) for both periods.

Discussion and Analysis of the Three Months Ended June 30, 2007 and 2006

Revenue - As a direct result of the Registrant's inability to continue
its failing freight transportation services beyond November 2000, the
Registrant had no revenues during either the three months ended June 30,
2007 ("2Q7") or the three months ended June 30, 2006 ("2Q6").  The
Registrant continues working through the resolution of its outstanding
indebtedness, claims and litigation.

Expenses and Income Taxes - Operating expenses for 2Q7 were $737,121
compared to $714,792 for 2Q6.  This level of expenses is consistent
with the Registrant's strategy of redirecting its focus toward becoming
a candidate to acquire or merge with a profitable, privately-held
business operation.  Accordingly, the Registrant's recurring
administrative expenses include: (i) accrued interest on its defaulted
notes and accrued premium and penalties relating to its Series B, D and
E preferred stock, (ii) professional fees (legal and accounting) and
management fees associated with resolution of the Registrant's affairs
with its former creditors and investors, maintenance of reporting
requirements and good standing, (iii) ancillary expenses, and (iv)
minimum franchise taxes.

Net Loss - As a result of the foregoing, the Registrant experienced a
net loss of $(737,121) for 2Q7 compared to a net loss of $(714,792) for
2Q6.  When related to the weighted average number of common shares
outstanding during each period, per share results were a net loss of
$(0.01) for both periods.

Liquidity and Capital Resources

The Registrant is entirely dependent upon: (i) Midwest providing it with
certain advisory services in connection with resolution of its affairs;
(ii) Midwest's willingness to provide the Registrant with certain office
and administrative facilities and to fund virtually all its settlements
with creditors; and (iii) the Registrant's successful implementation of
a business combination with a profitable operating company.  There can
be no assurances that Midwest will be successful in resolving all or
substantially all of Registrant's affairs, that Midwest will fund any
further settlements, or that the combined efforts of Midwest and the
Registrant will lead to a successful business combination.

Nonetheless, Midwest has advanced the Registrant $4,911,822 through
June 30, 2007, of which $122,705 (inclusive of $35,020 accrued interest
during 2Q7) evidences its continued support during the current three
month period.

Item 3.	Controls and Procedures

(a) Evaluation of Disclosure Controls and Procedures

                                  11
<PAGE>

The Company's Chief Executive Officer and Chief Financial Officer
carried out an evaluation of the effectiveness of the Company's
disclosure controls and procedures (as defined in the Securities
Exchange Act of 1934 Rules 13a-15(e) or 15d-15(e)) as of June 30, 2007,
as required by paragraph (b) of Exchange Act Rules 13a-15 or 15d-15.
Based upon this evaluation, the CEO and CFO has concluded that as of
June 30, 2007, the Company's disclosure controls and procedures are
effective to provide reasonable assurance that information required to
be disclosed by the Company in reports that it files or submits under
the Exchange Act is recorded, processed, summarized and reported, within
the time periods specified in the Commission's rules and forms and that
information required to be disclosed by the Company in the reports that
it files or submits under the Exchange Act is accumulated and
communicated to its management, including its principal financial
officers, or persons performing similar functions, as appropriate to
allow timely decisions regarding required disclosures.

(b) Changes in Internal Controls

The Registrant made no significant changes in its internal controls or
in other factors that could significantly affect these controls
subsequent to the date of the evaluation of those controls by the Chief
Executive and Chief Financial officer.

PART II - OTHER INFORMATION

ITEM 6. EXHIBITS

  31.1 - Certification Pursuant to Section 302 of the Sarbanes-Oxley
         Act of 2002

  31.2 - Certification Pursuant to Section 906 of the Sarbanes-Oxley
         Act of 2002

SIGNATURES

In accordance with Section 13 or 15(d) of the Exchange Act, the
Registrant has caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized.

American Business Corporation

By:   /s/  Anthony R. Russo
   ---------------------------
Chief Executive Officer, and
Chief Financial Officer


Dated:  August  23, 2007

                                  12
<PAGE>

                             EXHIBIT 31.1

                     AMERICAN BUSINESS CORPORATION

                CERTIFICATIONS PURSUANT TO SECTION 302
                   OF THE SARBANES-OXLEY ACT OF 2002


I, Anthony R. Russo certify that:

     1.  I have reviewed this quarterly report on Form 10-QSB of
American Business Corporation;

     2.  Based on my knowledge, this report does not contain any untrue
statement of a material fact or omit to state a material fact necessary
to make the statements made, in light of the circumstances under which
such statements were made, not misleading with respect to the period
covered by this report;

     3.  Based on my knowledge, the financial statements, and other
financial information included in this report, fairly present in all
material respects the financial condition, results of operations and
cash flows of the registrant as of, and for, the periods presented in
this report;

     4.  I am responsible for establishing and maintaining disclosure
controls and procedures (as defined in Exchange Act Rules 13a-15(e) and
15d-15(e)) for the registrant and have:

         a) Designed such disclosure controls and procedures, or caused
such disclosure controls and procedures to be designed under my
supervision, to ensure that material information relating to the
registrant, including its consolidated subsidiaries, is made known to
me by others within those entities, particularly during the period in
which this quarterly report is being prepared; and

         b) Evaluated the effectiveness of the registrant's disclosure
controls and procedures and presented in this report my conclusions
about the effectiveness of the disclosure controls and procedures, as
of the end of the period covered by this report based on such
evaluation; and

         c) Disclosed in this report any change in the registrant's
internal control over financial reporting that occurred during the
registrant's most recent fiscal quarter (the registrant's fourth fiscal
quarter in the case of an annual report) that has materially affected,
or is reasonably likely to materially affect, the registrant's internal
control over financial reporting.

     5.  I have disclosed, based on my most recent evaluation of
internal control over financial reporting, to the registrant's auditors
and the audit committee of the registrant's board of directors (or
persons performing the equivalent functions):

                               13
<PAGE>

        a)  All significant deficiencies and material weaknesses in the
design or operation of internal control over financial reporting which
are reasonably likely to adversely affect the registran's ability to
record, process, summarize and report financial information; and

        b) Any fraud, whether or not material, that involves management
or other employees who have a significant role in the registrant's
internal control over financial reporting.


Dated:  August 23, 2007

/s/     Anthony R. Russo
--------------------------
Chief Executive Officer
and Chief Financial Officer

                                   14
<PAGE>


                              EXHIBIT 32.1

                     AMERICAN BUSINESS CORPORATION

                 CERTIFICATION PURSUANT TO SECTION 906
                   OF THE SARBANES-OXLEY ACT OF 2002



     In connection with the Quarterly Report of American Business
Corporation on Form 10-QSB for the quarterly period ended June 30, 2007,
as filed with the Securities and Exchange Commission on August 23, 2007
(the "Report"), the undersigned, in the capacities and on the date
indicated below, hereby certifies pursuant to 18 U.S.C. section 1350, as
adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

     (1) The Report fully complies with requirements of Section 13(a) or
15(d) of the Securities Exchange Act of 1934; and

     (2) The information contained in the Report fairly presents, in all
material respects, the financial condition and results of operations of
American Business Corporation.

Date:  August 23, 2007


/s/     Anthony R. Russo
-------------------------
Chief Executive Officer
and Chief Financial Officer

                                  15
<PAGE>