----

----

| x | QUARTERLY REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 |
|---|-----------------------------------------------------------------------------------|

|  ̈ | TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE EXCHANGE ACT |
|--------|-----------------------------------------------------------------|

| Delaware                                                      |    | 05-0460102                       |
|---------------------------------------------------------------|--------------|----------------------------------|
| (State or other jurisdiction ofincorporation or organization) |    | (IRS EmployerIdentification No.) |

|                              |   |                      |   |   |
|-----------------------------------|--------|---------------------------|--------|--------|
| Large accelerated filer | o      | Accelerated filer    | o      |   |
|                              |   |                      |   |   |
| Non-accelerated filer             | o      | Smaller reporting company | x      |   |

----

----

----

American Commerce Solutions, Inc.

| Part I – Financial Information |                                                                                       |
|--------------------------------------|--------------------------------------------------------------------------------------------|
|                                 |                                                                                       |   |
| Item 1.                              | Financial Statements                                                                       | 3 |
|                                 |                                                                                       |   |
|                                 | Consolidated Balance Sheets                                                                | 3 |
|                                 |                                                                                       |   |
|                                 | Consolidated Statements of Operations                                                      | 4 |
|                                 |                                                                                       |   |
|                                 | Consolidated Statement of Changes in Stockholders’ Equity                            | 5 |
|                                 |                                                                                       |   |
|                                 | Consolidated Statements of Cash Flows                                                      | 6 |
|                                 |                                                                                       |   |
|                                 | Notes to Consolidated Financial Statements                                                 | 7 |
|                                 |                                                                                       |   |
| Item 2.                              | Management’s Discussion and Analysis of Financial Condition and Results of Operation | 15 |
|                                 |                                                                                       |   |
| Item 3.                              | Quantitative and Qualitative Disclosures About Market Risk                                 | 15 |
|                                 |                                                                                       |   |
| Item 4T.                        | Controls and Procedures                                                                    | 15 |
|                                 |                                                                                       |
| Part II – Other Information    |                                                                                       |
|                                 |                                                                                       |   |
| Item 1.                              | Legal Proceedings                                                                          | 15 |
|                                 |                                                                                       |   |
| Item 2.                              | Unregistered Sales of Equity Securities and Use of Proceeds                                | 15 |
|                                 |                                                                                       |   |
| Item 3.                              | Defaults Upon Senior Securities                                                            | 15 |
|                                 |                                                                                       |   |
| Item 4.                              | Reserved                                                                                   | 16 |
|                                 |                                                                                       |   |
| Item 5.                              | Other Information                                                                          | 16 |
|                                 |                                                                                       |   |
| Item 6.                              | Exhibits                                                                                   | 16 |
|                                 |                                                                                       |
| Signatures                           | 17                                                                                         |

----

Item 1. Consolidated Financial Statements

Consolidated Balance Sheets

|                                                                                                                                                                   |    | November 30,2010 |                |         | February 28,2010 |   |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------|-----------------------|---------------------|--------------|-----------------------|--------|
|                                                                                                                                                                   |    | (unaudited)           |                |         | (audited)             |   |
| Assets                                                                                                                                                                 |    |                  |                |         |                  |   |   |   |
| Current assets:                                                                                                                                                        |    |                  |                |         |                  |   |   |   |
| Cash                                                                                                                                                                   |    | $                     | 31,427              |    |                  | $      | 10,289 |    |
| Accounts receivable, net of allowance of $0 and $3,500, respectively                                                                                                   |    |                  | 26,331              |    |                  |   | —   |    |
| Accounts receivable, factored                                                                                                                                          |    |                  | 9,881               |    |                  |   | 62,233 |    |
| Inventories                                                                                                                                                            |    |                  | 193,786             |    |                  |   | 202,165 |    |
| Note receivable, related party, net of unamortized discount of $0 and $20,709, respectively                                                                            |    |                  | 1,009,792           |    |                  |   | 989,084 |    |
| Due from related party                                                                                                                                                 |    |                  | 561,644             |    |                  |   | 556,231 |    |
| Other receivables                                                                                                                                                      |    |                  | 49,726              |    |                  |   | 25,999 |    |
|                                                                                                                                                                   |    |                  |                |         |                  |   |   |   |
| Total current assets                                                                                                                                                   |    |                  | 1,882,587           |    |                  |   | 321,226 |    |
|                                                                                                                                                                   |         |                  |                |         |                  |   |   |   |
| Property and equipment, net of accumulated depreciation of $2,201,868 and $2,197,381, respectively                                                                     |    |                  | 3,119,948           |    |                  |   | 3,259,954 |    |
|                                                                                                                                                                   |         |                  |                |         |                  |   |   |   |
| Prepaid loan costs paid with common stock                                                                                                                              |    |                  | 38,583              |    |                  |   | 21,734 |    |
| Other assets                                                                                                                                                           |    |                  | 15,273              |    |                  |   | 13,528 |    |
|                                                                                                                                                                   |    | $                     | 5,056,391           |    |                  | $      | 5,141,217 |    |
|                                                                                                                                                                   |         |                  |                |         |                  |   |   |   |
| Liabilities and Stockholders’ Equity                                                                                                                             |    |                  |                |         |                  |   |   |   |
| Current liabilities:                                                                                                                                                   |    |                  |                |         |                  |   |   |   |
| Current portion of notes payable                                                                                                                                       |    | $                     | 1,311,969           |    |                  | $      | 1,296,668 |    |
| Current portion of notes payable, related party                                                                                                                        |    |                  | 646,631             |    |                  |   | 609,163 |    |
| Accounts payable; including related party balances of $93,241 and $272,904, respectively                                                                               |    |                  | 298,632             |    |                  |   | 387,863 |    |
| Accrued expenses                                                                                                                                                       |    |                  | 147,815             |    |                  |   | 159,398 |    |
| Accrued interest                                                                                                                                                       |    |                  | 387,961             |    |                  |   | 316,543 |    |
| Deferred revenue                                                                                                                                                       |    |                  | —   |    |                  |   | 14,097 |    |
| Total current liabilities                                                                                                                                              |    |                  | 2,793,008           |    |                  |   | 2,783,732 |    |
| Notes payable, net of current portion                                                                                                                                  |    |                  | 10,406              |    |                  |   | 35,473 |    |
| Due to stockholders                                                                                                                                                    |    |                  | 1,714,210           |    |                  |   | 1,539,910 |    |
|                                                                                                                                                                   |         |                  |                |         |                  |   |   |   |
| Total Liabilities                                                                                                                                                      |    |                  | 4,517,624           |    |                  |   | 4,359,115 |    |
|                                                                                                                                                                   |         |                  |                |         |                  |   |   |   |
| Stockholders’ equity:                                                                                                                                            |    |                  |                |         |                  |   |   |   |
| Preferred stock, total authorized 5,000,000 shares:                                                                                                                    |    |                  |                |         |                  |   |   |   |
| Series A; cumulative and convertible; $0.001 par value; 600 shares authorized; 102 shares issued and outstanding; liquidating preference $376,125                      |    |                  | —   |    |                  |   | —   |    |
| Series B; cumulative and convertible; $0.001 par value; 3,950 shares authorized; 3,944 shares issued and outstanding; liquidating preference $3,944,617                |    |                  | 3                   |    |                  |   | 3 |    |
| Common stock; $0.002 par value; 350,000,000 shares authorized; 329,691,576 and 283,918,566 shares issued; 329,169,576 and 283,396,566 shares outstanding, respectively |    |                  | 659,384             |    |                  |   | 567,838 |    |
| Additional paid-in capital                                                                                                                                             |    |                  | 19,155,574          |    |                  |   | 19,180,977 |    |
| Stock subscription receivable                                                                                                                                          |    |                  | (10,000             | )            |                  |   | (10,000 | ) |
| Treasury stock, at cost                                                                                                                                                |    |                  | (265,526            | )            |                  |   | (265,526 | ) |
| Accumulated deficit                                                                                                                                                    |    |                  | (19,000,668         | )            |                  |   | (18,691,190 | ) |
| Total stockholders’ equity                                                                                                                                       |    |                  | 538,767             |    |                  |   | 782,102 |    |
|                                                                                                                                                                   |    | $                     | 5,056,391           |    |                  | $      | 5,141,217 |    |

----

Consolidated Statements of Operations

|                                                                 |    | Three Months EndedNovember 30, |                |         | Nine Months EndedNovember 30, |   |
|----------------------------------------------------------------------|--------------|-------------------------------------|---------------------|--------------|------------------------------------|--------|
|                                                                 |    | 2010                                |                |         | 2009                               |   |   | 2010 |   |   | 2009 |   |
| Net sales                                                            |    | $                                   | 480,511             |    |                               | $      | 644,256 |    |   | $ | 1,673,960 |    |   | $ | 1,829,426 |    |
|                                                                 |         |                                |                |         |                               |   |   |   |   |   |   |   |   |   |   |   |
| Cost of goods sold                                                   |    |                                | 212,425             |    |                               |   | 330,652 |    |   |   | 793,659 |    |   |   | 925,479 |    |
|                                                                 |    |                                |                |         |                               |   |   |   |   |   |   |   |   |   |   |   |
| Gross profit                                                         |    |                                | 268,086             |    |                               |   | 313,604 |    |   |   | 880,301 |    |   |   | 903,947 |    |
|                                                                 |    |                                |                |         |                               |   |   |   |   |   |   |   |   |   |   |   |
| Selling, general and administrative expenses                         |    |                                | 346,123             |    |                               |   | 406,056 |    |   |   | 1,079,145 |    |   |   | 1,213,838 |    |
|                                                                 |    |                                |                |         |                               |   |   |   |   |   |   |   |   |   |   |   |
| Loss from operations                                                 |    |                                | (78,037             | )            |                               |   | (92,452 | ) |   |   | (198,844 | ) |   |   | (309,891 | ) |
| Other income (expense):                                              |    |                                |                |         |                               |   |   |   |   |   |   |   |   |   |   |   |
| Other                                                                |    |                                | —   |    |                               |   | 242 |   |   |   | —   |    |   |   | (13,410 | ) |
| Interest income                                                      |    |                                | 873                 |    |                               |   | 30,218  |    |   |   | 28,307 |    |   |   | 59,405 |    |
| Interest expense                                                     |    |                                | (43,266             | )            |                               |   | (50,311 | ) |   |   | (138,941 | ) |   |   | (145,292 | ) |
| Total other (expense)                                                |    |                                | (42,393             | )            |                               |   | (19,851 | ) |   |   | (110,634 | ) |   |   | (99,297 | ) |
| Loss from continuing operations before income tax                    |    | $                                   | (120,430            | )            |                               | $      | (112,303 | ) |   | $ | (309,478 | ) |   | $ | (409,188 | ) |
| Income taxes                                                         |    |                                | —   |    |                               |   | —   |    |   |   | —   |    |   |   | —   |    |
| Loss from continuing operations                                      |    | $                                   | (120,430            | )            |                               | $      | (112,303 | ) |   | $ | (309,478 | ) |   | $ | (409,188 | ) |
|                                                                 |         |                                |                |         |                               |   |   |   |   |   |   |   |   |   |   |   |
| Discontinued operations:                                             |    |                                |                |         |                               |   |   |   |   |   |   |   |   |   |   |   |
| Gain on sale of discontinued fiberglass division (net of tax)        |    |                                | —   |    |                               |   | — |    |   |   | —   |    |   |   | 1,339,172 |    |
| Loss from operation of discontinued fiberglass division (net of tax) |    |                                | —   |    |                               |   | —   |    |   |   | —   |    |   |   | (70,156 | ) |
|                                                                 |    |                                | —   |    |                               |   | — |    |   |   | —   |    |   |   | 1,269,016 |    |
| Net income (loss) available to common stockholders                   |    |                                | (120,430            | )            |                               |   | (112,303 | )  |   |   | (309,478 | ) |   |   | 859,828 |    |
| Net loss per common share from continuing operations                 |    | $                                   | (.00                | )            |                               | $      | (.00 | ) |   | $ | (.00 | ) |   | $ | (.00 | ) |
| Net income (loss) per common share from discontinued operations      |    | $                                   | (.00                | )       |                               | $      | (.00 | ) |   | $ | (.00 | )  |   | $ | (.00 | ) |
|                                                                 |    |                                |                |         |                               |   |   |   |   |   |   |   |   |   |   |   |
| Weighted average number of common shares outstanding                 |    |                                | 329,159,576         |    |                               |   | 283,396,566 |    |   |   | 308,530,110 |    |   |   | 275,838,819 |    |

----

Consolidated Statements of Changes in Stockholders’ Equity

|                                                  |   | Common Stock |        |   | Preferred Stock |   |
|-------------------------------------------------------|--------|--------------|-------------|--------|----------------------|--------|
|                                                  |   | Shares       |        |   | Amount               |   |   | Shares |   |   | Amount |   |
| Balance, February 28, 2010                       |   |         | 283,918,566 |   |                 | $      | 567,838 |   |   |   | 3,944 |   |   | $ | 3 |   |
| Common shares issued for guaranty (unaudited)         |   |         | 22,886,505  |   |                 |   | 45,773 |   |   |   |   |   |   |   |   |   |
| Common shares issued for pledge of assets (unaudited) |   |         | 22,886,505  |   |                 |   | 45,773 |   |   |   |   |   |   |   |   |   |
| Net loss (unaudited)                                  |   |         |        |   |                 |   |   |   |   |   |   |   |   |   |   |   |
| Balance, November 30, 2010 (unaudited)           |   |         | 329,691,576 |   |                 | $      | 659,384 |   |   |   | 3,944 |   |   | $ | 3 |   |

| AdditionalPaid-InCapital |       |   | StockSubscriptionReceivable |   |    | AccumulatedDeficit |   |   | TreasuryStock |   |   | Total  |     |
|--------------------------|------------|--------|-----------------------------|--------|---------|--------------------|--------|--------|---------------|--------|--------|--------|----------|
| $                        | 19,180,977 |   |                        | $      | (10,000 | )                  |   | $      | (18,691,190   | )      |   | $      | (265,526 | ) |   | $ | 782,102 |   |
|                     | (12,702    | )      |                        |   |    |               |   |   |          |   |   |   |     |   |   |   | 33,071 |   |
|                     | (12,701    | )      |                        |   |    |               |   |   |          |   |   |   |     |   |   |   | 33,072 |   |
|                     |       |   |                        |   |    |               |   |   | (309,478      | )      |   |   |     |   |   |   | (309,478 | ) |
|                     |       |   |                        |   |    |               |   |   |          |   |   |   |     |   |   |   |   |   |
| $                        | 19,155,574 |   |                        | $      | (10,000 | )                  |   | $      | (19,000,668   | )      |   | $      | (265,526 | ) |   | $ | 538,767 |   |
|                     |       |   |                        |   |    |               |   |   |          |   |   |   |     |   |   |   |   |   |

----

Consolidated Statements of Cash Flows

|                                                                                              |    | Nine Months Ended November 30, |                |
|---------------------------------------------------------------------------------------------------|--------------|----------------------------------------------------|---------------------|
|                                                                                              |    | 2010                                               |                |   | 2009 |   |
| Operating activities:                                                                             |    |                                               |                |   |   |   |   |   |
| Net income (loss)                                                                                 |    | $                                                  | (309,478            | ) |   | $ | 859,828 |    |
| Adjustments to reconcile net income (loss) to net cash used by operating activities:              |    |                                               |                |   |   |   |   |   |
| Depreciation and amortization                                                                     |    |                                               | 140,006             |    |   |   | 196,878 |    |
| Amortization of loan costs                                                                        |    |                                               | 49,294              |    |   |   | 28,854  |    |
| Amortization of discount on notes receivable                                                      |    |                                               | (20,708             | ) |   |   | (57,759 | ) |
| Gain on sale of fiberglass division                                                               |    |                                               | —        |    |   |   | (1,339,172 | ) |
| Loss on sale of equipment                                                                         |    |                                               | —        |   |   |   | 13,410 |    |
| Decrease in allowance for doubtful accounts                                                       |    |                                               | 6,682               |    |   |   | 224 |    |
| (Increase) decrease in:                                                                           |    |                                               |                |   |   |   |   |   |
| Accounts receivables                                                                              |    |                                               | (33,013             | ) |   |   | (3,638 | ) |
| Inventories                                                                                       |    |                                               | 8,379               |    |   |   | (29,046 | ) |
| Other assets                                                                                      |    |                                               | (1,745              | ) |   |   | (37,798 | ) |
| Increase (decrease) in:                                                                           |    |                                               |                |   |   |   |   |   |
| Accounts payable and accrued expenses                                                             |    |                                               | (11,165             | )  |   |   | 70,923 |    |
| Deferred income                                                                                   |    |                                               | (14,097             | ) |   |   | 17,057 |    |
| Net cash used by operating activities                                                             |    |                                               | (185,845            | ) |   |   | (280,239 | ) |
|                                                                                              |    |                                               |                |   |   |   |   |   |
| Investing activities:                                                                             |    |                                               |                |   |   |   |   |   |
| Increase in other receivables                                                                     |    |                                               | (29,140             | ) |   |   | (8,005 | ) |
| Acquisition of property and equipment                                                             |         |                                               |                |   |   |   | (22,642 | ) |
|                                                                                              |         |                                               |                |   |   |   |   |   |
| Proceeds from sale of property and equipment                                                      |    |                                               | —   |    |   |   | 20,507 |    |
| Net cash (used) provided by investing activities                                                  |    |                                               | (29,140             | ) |   |   | (10,140 | )  |
|                                                                                              |    |                                               |                |   |   |   |   |   |
| Financing activities:                                                                             |    |                                               |                |   |   |   |   |   |
| Increase in bank overdraft                                                                        |    |                                               | —   |    |   |   | 3,527 |    |
| Decrease in due from factor                                                                       |    |                                               | 52,352              |    |   |   | 4,840 |    |
| Proceeds from notes payable and long-term debt                                                    |    |                                               | 121,302             |    |   |   | 188,069 |    |
| Principal payments on notes payable                                                               |    |                                               | (111,831            | ) |   |   | (70,642 | ) |
| Increase in due to stockholders                                                                   |    |                                               | 174,300             |    |   |   | 174,300 |    |
| Net cash provided by financing activities                                                         |    |                                               | 236,123             |    |   |   | 300,094 |    |
|                                                                                              |    |                                               |                |   |   |   |   |   |
| Net increase in cash                                                                              |    |                                               | 21,138              |    |   |   | 9,715 |    |
| Cash, beginning of period                                                                         |    |                                               | 10,289              |    |   |   | 1,046 |    |
|                                                                                              |    |                                               |                |   |   |   |   |   |
| Cash, end of period                                                                               |    | $                                                  | 31,427              |    |   | $ | 10,761 |    |
| Supplemental disclosures of cash flow information and noncash investing and financing activities: |    |                                               |                |   |   |   |   |   |
| Cash paid during the period for interest                                                          |    | $                                                  | 18,229              |    |   | $ | 50,854 |    |

----

Notes to Consolidated Financial Statements

----

|            |   | November 30, 2010 |    |   | February 28, 2010 |   |
|-----------------|--------|-------------------|---------|--------|-----------------------------|--------|
| Work-in process |   | $                 | 4,381   |   |                        | $      | 6,360 |   |
| Raw materials   |   |              |    |   |                        |   | 9,000 |   |
| Finished goods  |   |              | 178,081 |   |                        |   | 186,805 |   |
|            |   |              |    |   |                        |   |   |   |
| Total inventory |   | $                 | 193,786 |   |                        | $      | 202,165 |   |

|                                                    |   | Manufacturing |      |   | Fiberglass              |   |   | Other  |   |   | Total    |   |
|---------------------------------------------------------|--------|---------------|-----------|--------|-------------------------|--------|--------|--------|--------|--------|----------|--------|
|                                                    |   |          |      |   | (discontinuedoperation) |   |   |   |   |   |     |   |
| Revenue                                                 |   | $             | 480,511   |   |                    | $      |   |   |   |   |     |   |   | $ | 480,511 |   |
| Interest expense, net                                   |   | $             | 30,909    |   |                    | $      |   |   |   | $      | 11,484   |   |   | $ | 42,393 |   |
| Depreciation                                            |   | $             | 43,432    |   |                    | $      |   |   |   | $      |     |   |   | $ | 43,432 |   |
| Net income (loss)                                       |   | $             | 32,243    |   |                    | $      |   |   |   | $      | (152,673 | )      |   | $ | (120,430 | ) |
| Property and equipment, net of accumulated depreciation |   | $             | 3,119,948 |   |                    | $      |   |   |   | $      |     |   |   | $ | 3,119,948 |   |

----

|                          |   | Manufacturing |      |   | Fiberglass              |   |   | Other  |   |   | Total    |   |
|-------------------------------|--------|---------------|-----------|--------|-------------------------|--------|--------|--------|--------|--------|----------|--------|
|                          |   |          |      |   | (discontinuedoperation) |   |   |   |   |   |     |   |
| Revenue                       |   | $             | 1,673,960 |   |                    |   |   |   | $      |   |     |   | $ | 1,673,960 |   |
| Interest expense, net         |   | $             | 96,216    |   |                    | $      |   |   |   | $      | 14,418   |   |   | $ | 110,634 |   |
| Depreciation and amortization |   | $             | 140,006   |   |                    | $      |   |   |   | $      |     |   |   | $ | 140,006 |   |
| Net income (loss)             |   | $             | 134,606   |   |                    | $      |   |   |   | $      | (444,084 | )      |   | $ | (309,478 | ) |

|                                                    |   | Manufacturing |      |   | Fiberglass              |   |   | Other  |   |   | Total    |   |
|---------------------------------------------------------|--------|---------------|-----------|--------|-------------------------|--------|--------|--------|--------|--------|----------|--------|
|                                                    |   |          |      |   | (discontinuedoperation) |   |   |   |   |   |     |   |
| Revenue                                                 |   | $             | 644,256   |   |                    |   |   |   | $      |   |     |   | $ | 644,256 |   |
| Interest expense, net                                   |   | $             | 24,726    |   |                    | $      |   |   |   | $      | (4,633   | )      |   | $ | 20,093 |   |
| Depreciation                                            |   | $             | 53,366    |   |                    | $      |   |   |   | $      |     |   |   | $ | 53,366 |   |
| Net income (loss)                                       |   | $             | 15,946    |   |                    | $      |   |   |   | $      | (128,249 | )      |   | $ | (112,303 | ) |
| Property and equipment, net of accumulated depreciation |   | $             | 3,312,100 |   |                    | $      |   |   |   | $      |     |   |   | $ | 3,312,100 |   |

|                          |   | Manufacturing |      |   | Fiberglass              |   |    | Other  |   |   | Total   |   |
|-------------------------------|--------|---------------|-----------|--------|-------------------------|--------|---------|--------|--------|--------|---------|--------|
|                          |   |          |      |   | (discontinuedoperation) |   |    |   |   |   |    |   |
| Revenue                       |   | $             | 1,829,426 |   |                    | $      | 57,834  |   |   |   |    |   | $ | 1,887,260 |   |
| Interest expense              |   | $             | 95,898    |   |                    | $      | 8,704   |   |   | $      | (10,011 | )      |   | $ | 94,591 |   |
| Depreciation and amortization |   | $             | 168,966   |   |                    | $      | 27,604  |   |   | $      |    |   |   | $ | 196,570 |   |
| Net income                    |   | $             | 70,090    |   |                    | $      | (70,156 | )      |   | $      | 859,894 |   |   | $ | 859,828 |   |

----

| Accounts receivable and other current assets               |   | $      | 52,250    |   |
|------------------------------------------------------------|--------|--------|-----------|--------|
| Inventory                                                  |   |   | 33,695    |   |
| Property and equipment, net of accumulated depreciation    |   |   | 595,078   |   |
|                                                       |   |   |      |   |
| Assets to be disposed of                                   |   | $      | 681,023   |   |
|                                                       |   |   |      |   |
| Accounts payable and accrued expenses                      |   | $      | 281,881   |   |
| Deferred revenue                                           |   |   | 114,083   |   |
| Notes payable and accrued interest                         |   |   | 408,623   |   |
|                                                       |   |   |      |   |
| Liabilities to be disposed of                              |   | $      | 804,587   |   |
| Additional liability for intercompany payable not relieved |   |   | 297,704   |   |
|                                                       |   |   |      |   |
| Total liabilities assumed                                  |   | $      | 1,102,291 |   |
|                                                       |   |   |      |   |

ITEM 2. MANAGEMENT’S DISCUSSION & ANALYSIS

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ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

ITEM 4T. CONTROLS AND PROCEDURES

ITEM 1. LEGAL PROCEEDINGS

ITEM 1A. RISK FACTORS

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

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ITEM 4. RESERVED

ITEM 5. OTHER MATTERS

ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K

| (a) | Exhibits |
|-----|----------|

| (b) | Reports on Form 8-K – None. |
|-----|-----------------------------------|

| (c) | S-8 Filings included by reference |
|-----|-----------------------------------|

| (d) | Employee Stock Option Plan and Non Employee Directors and Consultants Retainer Plan for 2004 included by reference |
|-----|--------------------------------------------------------------------------------------------------------------------|

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SIGNATURES

|                        |   |                              |                             |
|-----------------------------|--------|-----------------------------------|----------------------------------|
|                        |   | AMERICAN COMMERCE SOLUTIONS, INC. |
|                        |   |                              |                             |
| Date: January 18, 2011 |   | By:                               | /s/ Daniel L. Hefner             |
|                        |   |                              | Daniel L. Hefner,                |
|                        |   |                              | President                        |
|                        |   |                              |                             |
| Date: January 18, 2011 |   | By:                               | /s/ Frank D. Puissegur           |
|                        |   |                              | Frank D. Puissegur,              |
|                        |   |                              | CFO and Chief Accounting Officer |

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