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:     September 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 September 30, 2007
                                 ----------
Transitional Small Business Disclosure Format (Check one): Yes [ ] No [X].

<PAGE>


                      AMERICAN BUSINESS CORPORATION
            FORM 10-QSB  -  QUARTER ENDED SEPTEMBER 30, 2007
                                  INDEX
                        																		             Page

                     PART I - FINANCIAL INFORMATION

Item 1.  Financial Statements.............................................2
         Condensed Balance Sheets at September 30, 2007 (unaudited) and
          December 31, 2006...............................................3
         Condensed Statements of Operations for the Nine Months and
          Three Months Ended September 30, 2007 and 2006 (unaudited)......4
         Condensed Statement of Stockholders' Deficit for the Nine
          Months and Three Months Ended September 30, 2007 (unaudited)....5
         Condensed Statements of Cash Flows for the Nine Months Ended
          September 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 September 30,
2007, the audited balance sheet at December 31, 2006, and the unaudited
condensed statements of operations, stockholders' deficit, and cash flows
for the nine month and three month periods ended September 30, 2007 and
2006 follow.  The unaudited condensed financial statements reflect all
adjustments that are, in the opinion of management, necessary to a fair
statement of the results for the interim periods presented.

                                      2
<PAGE>

                       AMERICAN BUSINESS CORPORATION
                         CONDENSED BALANCE SHEETS

                                             [unaudited]
                                            September 30,  December 31,
           Assets                               2007           2006
                                            -------------  ------------
Current assets -
   Cash	                                    $         700  $      1,263
                                            -------------  ------------
      Total current assets                            700         1,263
   Equipment, net	                               --         6,831
                                            -------------  ------------
      Total assets                          $         700  $      8,094
                                            =============  ============

      Liabilities and Stockholders' Deficit
Current liabilities
   Accrued expenses                         $     139,376  $    139,376
   Accrued interest                             5,960,760     5,306,379
   Due to related parties                       5,011,602     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 $12,435,302 and
      $11,254,052 in 2007 and 2006,
      respectively                             17,685,302    16,504,052
   Estimated liabilities for claims and
      litigation                                1,874,845     1,874,845
                                            -------------  ------------
      Total current liabilities	               36,983,345    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                        (52,060,578)  (49,891,284)
                                            -------------  ------------
      Total stockholders' deficit             (36,982,645)  (34,813,351)
                                            -------------  ------------
      Total liabilities and stockholders'
       deficit                              $         700  $      8,094
                                            =============  ============

               See notes to condensed financial statements.

                                     3

<PAGE>


                      AMERICAN BUSINESS CORPORATION
                    CONDENSED STATEMENTS OF OPERATIONS
                                [Unaudited]
<TABLE>
<CAPTION>
                                    Nine Months Ended         Three Months Ended
                                      September 30,              September 30,
                                      -------------              -------------
                                   2007          2006        2007          2006
                                -----------  -----------  -----------  -----------
<S>                            <C>          <C>          <C>          <C>
Revenues                        $         -  $         -  $         -  $         -
                                -----------  -----------  -----------  -----------
Operating Expenses:
  Administrative expenses           221,765      226,757       64,235       87,661
  Depreciation and amortization       6,831        3,415	2,277	     1,139
  Interest expense                1,940,698    1,934,623      647,422      645,367
                                -----------  -----------  -----------  -----------
    Total operating expenses      2,169,294    2,164,795      713,934      734,167
                                -----------  -----------  -----------  -----------
Net loss                        $(2,169,294) $(2,164,795) $  (713,934) $  (734,167)
                                ===========  ===========  ===========  ===========

Net loss per common share -
basic and fully-diluted          $  (0.03)    $  (0.03)    $  (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, nine
months ended
September 30,
2007                     -        -           -         -            -   (2,169,294)   (2,169,294)
                 ---------  -------  ----------   -------   ----------  ------------  -----------

Balance,
September 30,
2007               545,250 $135,076  69,870,517   $69,870  $14,872,987 $(52,060,578) $(36,982,645)
                 =========  =======  ==========   =======   ==========  ============  ===========

</TABLE>

               See notes to condensed financial statements.

                                        5

<PAGE>

                           AMERICAN BUSINESS CORPORATION
                             STATEMENTS OF CASH FLOWS
                                   [Unaudited]

                                                  Nine Months Ended
                                                    September 30,
                                                  -----------------
                                                2007	       2006
                                            -------------  ------------
Cash flows from operating activities -
   Net loss                                 $  (2,169,294) $ (2,164,795)
Adjustments to reconcile net loss to net
  cash used by operating activities
   Depreciation and amortization expense            6,831         3,415
   Increase (decrease) in accrued expenses             --      (286,188)
   Increase (decrease) in estimated liability
     for claims and litigation	                       --       286,188
   Increase in accrued interest                   654,381       654,381
   Increase in accrued penalties and premium
     on redeemable Preferred Stock              1,181,250     1,181,250
                                            -------------  ------------
Net cash used by operating activities            (326,832)     (325,749)
                                            -------------  ------------
Cash flows from financing activities
Net proceeds from related parties                 326,269       325,749
                                            -------------  ------------
Net cash provided by financing activities         326,269       325,749
                                            -------------  ------------
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 nine months ended September 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 year 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 voting securities, 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
September 30, 2007 is $2,405,214, 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 September 30, 2007, Midwest's ownership of the
Company would increase to 83.6%.

                                     7

<PAGE>

In connection with its ongoing support of the Registrant's efforts to
reorganize, Midwest has advanced an aggregate of $2,606,388 (without
regard to the above-mentioned Secured Convertible Note purchased from
Brentwood Capital Corp.) to fund its activities through and including the
end of this fiscal quarter.   At September 30, 2007, the indebtedness to
Midwest was as follows:

    Direct working capital advanced           $  2,606,388
    6% Secured Convertible Note purchased
      from Brentwood Capital Corp.               2,405,214
                                              ------------
                                              $  5,011,602
                                              ============

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 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, 2023, 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 September 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.

                                      8

<PAGE>

As shown in the accompanying financial statements, the Registrant had
negative working capital at September 30, 2007, of $(36,982,645).  In
addition, the Registrant has incurred an accumulated deficit of
$(52,060,578) through September 30, 2007.  The Registrant is dependent upon
the efforts of Midwest to fund its continued survival.  The Registrant's
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 was served 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 (Case Number 06-32184), and that it had 20 days
to examine the veracity of the claims of the petitioners, of which one was
Midwest, and respond before the Bankruptcy Court.

On September 18, 2006, the Company responded to the Bankruptcy Court
acknowledging that it was indebted to the Petitioners, however, that it had
been paying its creditors as agreed or seeking an agreeable basis for
payment with them.  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, which the Court approved on
October 30, 2006.

On July 10, 2007 the Bankruptcy Court approved the mailing of our plan of
reorganization to creditors to vote upon within the sixty day period ended
September 8, 2007.  The plan provides for the creation of a new common
stock which would be issued on the following basis: 1)  one new share for
each dollar of indebtedness extinguished, 2) ten new shares for each share
of preferred stock cancelled, and 3) one new share for each 100 shares of
old common stock cancelled.  On September 9, 2007, the Company advised the
Bankruptcy Court that its plan had been accepted by creditors, and that
subject to the court's confirmation of the Company's plan, Midwest had
agreed to purchase 15,000,000 new common shares for $500,000 to fund its
planned identification and combination with a profitable privately-held
business.

The Company's plan was confirmed by the Bankruptcy Court on October 26,
2007.  The terms of the Plan provide for the Company's creditors to receive
one share of newly issued common stock (New Shares) for every dollar of
allowed claim expunged, preferred shareholders to receive ten New Shares
for each preferred share cancelled, and common shareholders to receive one
New Share for every 100 common shares cancelled under the Plan.  Following
the distribution provided by the Plan, the Company's 69,870,517 common
shares outstanding will have been replaced with approximately 25,000,000
New Shares.   The accompanying interim financial statements have not been
adjusted to give effect, retroactively, to the Company's confirmed plan of
reorganization.

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

Plan of Operation

                                  9

<PAGE>

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 September 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).

Off-Balance Sheet Arrangements

During the nine months ended September 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.   On
October 26, 2007 the court confirmed the Company's Plan of Arrangement
which will improve  the Company's future financial condition - see Note 8
to the Financial Statements.

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.

                                    10

<PAGE>


Discussion and Analysis of the Nine Months Ended September 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 nine months ended September
30, 2007 ("9M7") or the nine months ended September 30, 2006 ("9M6").  The
Registrant continues working through the resolution of its outstanding
indebtedness, claims and litigation.

Expenses and Income Taxes - Expenses for 9M7 were $2,169,294 compared to
$2,164,795 for 9M6.  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 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 $(2,169,294) for 9M7 compared to a net loss of $(2,164,795) for
9M6.  When related to the weighted average number of common shares
outstanding during each period, per share results were a net loss of
$(0.03) for both periods.

Discussion and Analysis of the Three Months Ended September 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 September
30, 2007 ("3Q7") or the three months ended September 30, 2006 ("3Q6").  The
Registrant continues working through the resolution of its outstanding
indebtedness, claims and litigation.

Expenses and Income Taxes - Expenses for 3Q7 were $713,934 compared to
$734,167 for 3Q6.  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 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 $(713,934) for 3Q7 compared to a net loss of $(734,167) for 3Q6.
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.

                                     11

<PAGE>

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 (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 the Registrant's affairs, or that their combined efforts will
lead to a successful business combination. Nonetheless, Midwest has
directly advanced the Registrant $2,606,388 through September 30, 2007, of
which $99,780 (inclusive of $35,545 accrued interest on the purchased 6%
Secured Convertible Note during 3Q7) evidences its continued support during
the current period.

Item 3.	Controls and Procedures

(a) Evaluation of Disclosure Controls and Procedures

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 September 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:  November 15, 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 registrant'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:  November 15, 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 September 30, 2007, as filed
with the Securities and Exchange Commission on November 15, 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:  November 15, 2007


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

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