U.S. SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 10-Q/A  (Amendment No. 2) þQuarterly Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act 1934 for the Quarterly Period Ended December 31, 2009 or  ̈    Transition Report Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934  for the transition period from  to  Commission File Number 814-00193 AMERITRANS CAPITAL CORPORATION (Exact name of registrant as specified in its charter)  Delaware52-2102424(State of incorporation)(I.R.S.  Employer Identification No.)747 Third Avenue, New York, New York 10017(Address of Registrants principal executive office) (Zip Code)(212) 355-2449(Registrants telephone number, including area code)N/A(Former name, former address and former fiscal year, if changed since last report)  Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 (the “Act”) 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 þ No  ̈ Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, or a non-accelerated filer (as defined in Rule 12b-2 of the Act).   ̈Large accelerated filer ̈Accelerated filerþNon-accelerated filer ̈Smaller reporting company(Do not check if a small
reporting company.)  Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes  ̈ No þ The number of shares of registrant’s common stock, par value $.0001 per share, outstanding as of February 4, 2010 was 3,395,583. The number of shares of Registrants 93⁄8 cumulative participating redeemable preferred stock outstanding as of February 4 , 2010 was 300,000.     EXPLANATORY NOTE  This Amendment No. 2  to the Quarterly Report on Form 10-Q of Ameritrans Capital Corporation for the quarter ended December 31, 2009, filed with the Securities and Exchange Commission (the SEC) on February 16, 2010 (the Original 10-Q), as amended by Amendment No. 1 thereto, filed with the SEC on March 30, 2011 (Amendment No. 1), is being filed solely to include Exhibit 4.1, which was inadvertently omitted when Amendment No. 1 was filed with the SEC, and Exhibits 10.1 and 10.2, which were inadvertently omitted when the Original 10-Q was filed with the SEC.   Item 6. Exhibits  The Exhibits filed as part of this report on Form 10-Q are listed on the Exhibit Index immediately preceding such Exhibits, which Exhibit index is incorporated by reference.  Exhibit Index  (a)   Exhibits  4.1Executed Debenture dated December 2, 2009 by Elk Associates Funding Corp. in favor of JPMorgan Chase Bank, N.A., as Custodian for the U.S. Small Business Administration and SBIC Funding Corporation (attached hereto)10.1Executed Fixed Rate Promissory Note dated January 4, 2010 between Elk Associates Funding Corp. and Bank Leumi USA (attached hereto)10.2Executed Demand Grid  Promissory Note dated April 30, 2009 between Elk Associates Funding Corp. and Israel Discount Bank of New York as amended as of October 31, 2009, January 31, 2010 and extended to June 30, 2010 (attached hereto)31.1Certification pursuant to Rule 13a-14(a) or Rule 15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.  (attached hereto)31.2Certification pursuant to Rule 13a-14(a) or Rule 15d-14(a), as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.  (attached hereto)32.1Certification pursuant to 18 USC Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. *32.2Certification pursuant to 18 USC Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002. *  * Previously filed with the Original 10-Q. (All other items of Part II are inapplicable)    SIGNATURES 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 thereunto duly authorized. AMERITRANS CAPITAL CORPORATION Dated: April 13, 2011 By: /s/ Michael Feinsod Michael Feinsod Chief Executive Officer and President