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

                                   FORM 10-QSB

                                   (Mark One)

 [X] Quarterly Report pursuant to Section 13 or 15(d) of the Securities Exchange
                                   Act of 1934
                 For the quarterly period ended August 31, 2002

          [ ] Transition under Section 13 or 15(d) of the Exchange Act
              For the transition period from _________ to _________


                         COMMISSION FILE NUMBER 33-98682


                        AMERICAN COMMERCE SOLUTIONS, INC.
        (Exact name of small business issuer as specified in its charter)


            Delaware                                             05-0460102
(State or Other Jurisdiction of                               (I.R.S. Employer
 Incorporation or Organization)                              Identification No.)


                     1400 Chamber Dr., Bartow, Florida 33830
                    (Address of Principal Executive Offices)


                                 (863) 533-0326
                (Issuer'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 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 [ ]

                      APPLICABLE ONLY TO CORPORATE ISSUERS:

Indicate the number of shares  outstanding  of each of the  issuer's  classes of
common stock, as of the last practicable date.

Common  Stock,  $.002 par value per  share,  17,999,344  shares  outstanding  at
September 28, 2002.

    TRANSITIONAL SMALL BUSINESS DISCLOSURE FORMAT (CHECK ONE) YES [ ] NO [X]
<PAGE>
                AMERICAN COMMERCE SOLUTIONS, INC. AND SUBSIDIARY

                              INDEX TO FORM 10-QSB

                                                                            Page
                                                                            ----
PART I. FINANCIAL INFORMATION

     Item 1. Financial Statements

             Consolidated Balance Sheet as of August 31, 2002                  3

             Consolidated Statements of Operations for the Three
               and Six Months Ended August 31, 2002 and 2001                   5

             Consolidated Statements of Cash Flows for the Six Months
               Ended August 31, 2002 and 2001                                  6

             Notes to the Consolidated Financial Statements                    8

     Item 2. Management's Discussion and Analysis of Financial Condition
               and Results of Operations                                      10

PART II. OTHER INFORMATION

     Item 1. Legal Proceedings                                                13

     Item 2. Changes in Securities and Use of Proceeds                        13

     Item 3. Defaults Upon Senior Securities                                  13

     Item 4. Submissions of Matters to a Vote of Security Holders             13

     Item 5. Other Information                                                13

     Item 6. Exhibits and Reports on Form 8-K                                 13

     Signatures                                                               14

                                       2
<PAGE>
                          PART I. FINANCIAL INFORMATION

ITEM 1. FINANCIAL STATEMENTS

                AMERICAN COMMERCE SOLUTIONS, INC. AND SUBSIDIARY
                           CONSOLIDATED BALANCE SHEET
                                   (Unaudited)

                                                                 August 31, 2002
                                                                 ---------------
ASSETS

Current Assets:
  Cash and Cash Equivalents                                        $    77,437
  Accounts Receivable, Net of Allowance of $8,732                      196,823
  Inventory                                                            300,269
  Other Receivables                                                    112,503
  Other Current Assets                                                  29,107
                                                                   -----------
     Total Current Assets                                              716,139
                                                                   -----------

Property and Equipment, Net of Accumulated
  Depreciation of $652,231                                           5,208,379
                                                                   -----------

Long-Term Receivable                                                   139,824
Real Property for Resale                                               170,000
Equipment for Resale                                                   243,150
                                                                   -----------
                                                                       552,974
                                                                   -----------

          TOTAL ASSETS                                             $ 6,477,492
                                                                   ===========

              The accompanying notes are an integral part of these
                       consolidated financial statements.

                                       3
<PAGE>
                AMERICAN COMMERCE SOLUTIONS, INC. AND SUBSIDIARY
                     CONSOLIDATED BALANCE SHEET -- CONTINUED
                                   (Unaudited)

                                                                 August 31, 2002
                                                                 ---------------
LIABILITIES AND STOCKHOLDERS' EQUITY

Current Liabilities:
  Bank Overdrafts                                                  $     68,971
  Current Portion of Long-Term Debt                                   1,225,428
  Accounts Payable                                                      585,832
  Accrued Expenses                                                      221,790
  Accrued Payroll Taxes                                                 335,848
  Accrued Interest                                                      252,004
  Due to Stockholders                                                   122,494
                                                                   ------------
     Total Current Liabilities                                        2,812,367
                                                                   ------------
Long-Term Debt, Net of Current Portion                                1,401,226
                                                                   ------------

STOCKHOLDERS' EQUITY:

Preferred Stock, total authorized 1,000,000 shares:
  Series A, cumulative and convertible, authorized
  600 shares, $.001 par value, 102 shares issued
  and outstanding, liquidating preference of                       $    376,125

Series B, cumulative and convertible, authorized
  3,950 shares, $.001 par value, 3,609 shares
  issued and outstanding, liquidating preference
  of $3,609,595                                                               3

Common Stock, $.002 par value, authorized 30,000,000
  shares, 18,521,344 issued and 17,999,344 outstanding                   37,043
Additional Paid-In Capital                                           14,676,703
Stock Subscription Receivable                                           (10,000)
Treasury Stock; 522,000 Shares Issued                                  (265,526)
Accumulated Deficit                                                 (12,130,324)
                                                                   ------------
                                                                      2,307,899
Prepaid consulting                                                      (44,000)
                                                                   ------------
     Total Stockholders' Equity                                       2,263,899
                                                                   ------------
          TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY               $  6,477,492
                                                                   ============

              The accompanying notes are an integral part of these
                       consolidated financial statements.

                                       4
<PAGE>
                AMERICAN COMMERCE SOLUTIONS, INC. AND SUBSIDIARY
                      CONSOLIDATED STATEMENTS OF OPERATIONS
                                   (Unaudited)

<TABLE>
<CAPTION>
                                     Three Months Ended August 31,   Six Months Ended August 31,
                                     ----------------------------    ----------------------------
                                         2002            2001*           2002            2001*
                                     ------------    ------------    ------------    ------------
<S>                                  <C>             <C>             <C>             <C>
Net Sales                            $    611,953    $    556,988    $  1,128,009    $  1,051,694
Cost of Goods Sold                        363,879         388,111         665,364         605,673
                                     ------------    ------------    ------------    ------------
Gross Profit                              248,074         168,877         462,645         446,021
                                     ------------    ------------    ------------    ------------
Selling, General and
  Administrative Expenses:
    Payroll and Payroll Taxes             159,559         145,053         475,817         548,304
    Consulting Expenses                    11,270          20,329         108,070         120,579
    Professional Fees                      55,744         127,037          55,744         269,953
    Other                                  46,974          17,449         249,508         160,169
                                     ------------    ------------    ------------    ------------
Total Selling, General and
  Administrative Expenses                 273,547         309,868         889,139       1,099,005
                                     ------------    ------------    ------------    ------------
Loss from Operations                      (25,473)       (140,991)       (426,494)       (652,984)

Net Other (Expense) Income                   (948)         15,344             104          15,344
Other Income from Disposition
  of Assets                                                14,547           7,774          14,547
Interest Expense                          (63,223)        (66,199)       (140,700)       (108,191)
                                     ------------    ------------    ------------    ------------
Loss from Continuing Operations           (89,644)       (177,299)       (559,316)       (731,284)

Income (loss)from Discontinued
  Operations                                               32,093                         (18,688)
                                     ------------    ------------    ------------    ------------
Net Loss to Common Shareholders      $    (89,644)   $   (145,206)   $   (559,316)   $   (749,972)
                                     ============    ============    ============    ============
Loss Per Share:
  Basic and Fully Diluted Loss Per
    Common Share from Continuing
    Operations                       $       (.01)   $       (.01)   $       (.03)   $       (.07)
  Basic and Fully Diluted Loss Per
    Common Share from Discontinued
                                     ------------    ------------    ------------    ------------
Net Loss per Common Shareholders,
  Basic and Diluted                  $       (.01)   $       (.01)   $       (.03)   $       (.07)
                                     ============    ============    ============    ============
Weighted Average Number of Common
  Shares Outstanding                   17,999,344      10,659,346      17,560,594      10,659,346
                                     ============    ============    ============    ============
</TABLE>

*As Restated

              The accompanying notes are an integral part of these
                       consolidated financial statements.

                                       5
<PAGE>
                AMERICAN COMMERCE SOLUTIONS, INC. AND SUBSIDIARY
                      CONSOLIDATED STATEMENTS OF CASH FLOWS
                                   (Unaudited)

<TABLE>
<CAPTION>
                                                      Six Months         Six Months
                                                    Ended August 31,   Ended August 31,
                                                         2002               2001
                                                      ----------         ----------
<S>                                                   <C>                <C>
CASH FLOWS FROM OPERATING ACTIVITIES:
Net Loss                                              $ (559,316)        $ (749,972)
                                                      ----------         ----------
Adjustments to Reconcile Net Loss to Net Cash
  (Used) Provided by Operating Activities:
    Depreciation and Amortization                        140,726            196,554
    Stock Issued for Services                            273,903             10,992
    Loss (Gain) On sale of Assets                          7,774            (14,457)
  Changes in Operating Assets and Liabilities:
    Accounts Receivable                                   37,511             (4,120)
    Inventory                                            (32,239)           409,998
    Prepaid Expenses and Other Assets                   (134,216)            47,262
    Accounts Payable                                      12,876            (12,293)
    Accrued Expenses                                     206,155            169,067
                                                      ----------         ----------
Total Adjustments                                        512,490            803,003
                                                      ----------         ----------
Net Cash (Used) Provided by Operating Activities         (46,826)            53,031
                                                      ----------         ----------
CASH FLOWS FROM INVESTING ACTIVITIES:
  Equipment Purchased                                    (11,618)            (2,271)
  Investment in Loans Receivable                                            (41,925)
  Proceeds from Sale of Asset                             14,000
                                                      ----------         ----------
Net Cash Provided (Used) by Investing Activities           2,382            (44,196)
                                                      ----------         ----------
CASH FLOWS FROM FINANCING ACTIVITIES:
  Increase in Checks Drawn in Excess of Available
    Cash Balance                                          68,693             20,885
  Advances on Notes Payable and Long-Term Debt           157,412             70,000
  Repayments on Notes Payable and Long-Term Debt        (128,432)           (40,643)
  Proceeds from Stock Receivable                          10,000
  Net Repayment of Stockholder Loans                                        (75,267)
                                                      ----------         ----------
Net Cash Provided (Used) by Financing Activities         107,673            (25,025)
                                                      ----------         ----------
Net Increase (Decrease) in Cash                           63,229            (16,190)

Cash and Cash Equivalents - Beginning of Period           14,208             34,885
                                                      ----------         ----------
Cash and Cash Equivalents - End of Period             $   77,437         $   18,695
                                                      ==========         ==========
</TABLE>

              The accompanying notes are an integral part of these
                       consolidated financial statements.

                                       6
<PAGE>
                AMERICAN COMMERCE SOLUTIONS, INC. AND SUBSIDIARY
                      CONSOLIDATED STATEMENTS OF CASH FLOWS
                                   (Unaudited)

<TABLE>
<CAPTION>
                                                    Six Months         Six Months
                                                  Ended August 31,   Ended August 31,
                                                       2002               2001
                                                    ----------         ----------
<S>                                                 <C>                <C>
SUPPLEMENTAL DISCLOSURE OF CASH FLOW
  INFORMATION:

  Cash Paid During the Period for Interest          $   77,587         $   32,910
                                                    ==========         ==========

SUPPLEMENTAL SCHEDULE OF NON-CASH INVESTING
  AND FINANCING ACTIVITIES:

  Property Surrendered for Note Repayment           $                  $  133,416
                                                    ==========         ==========
  Securities Issued for Debt Repayment              $                  $    7,000
                                                    ==========         ==========
  Notes Payable Refinanced                          $                  $  221,229
                                                    ==========         ==========
  Treasury Stock Acquired in Sale of Operations     $                  $  420,967
                                                    ==========         ==========
  Stock Options Issued for Compensation             $                  $  221,000
                                                    ==========         ==========
  Stock Options Issued in Sale of Operations        $                  $    4,700
                                                    ==========         ==========
  Equipment Purchased for Notes Payable             $                  $   61,745
                                                    ==========         ==========
</TABLE>

              The accompanying notes are an integral part of these
                       consolidated financial statements.

                                       7
<PAGE>
                AMERICAN COMMERCE SOLUTIONS, INC. AND SUBSIDIARY
                 Notes to the Consolidated Financial Statements
                                   (Unaudited)
                                 August 31, 2002


NOTE 1: THE COMPANY

     The Company was  incorporated  in Rhode Island in 1991 under the name Jaque
Dubois,  Inc.,  and was  re-incorporated  in Delaware in 1994. In July 1995, the
Company's name was changed to JD American  Workwear,  Inc. In December 2000, the
shareholders voted at the annual shareholders' meeting to change the name of the
Company to American Commerce Solutions,  Inc. The Company is primarily a holding
company  whose  wholly  owned   subsidiary  is  engaged  in  the  machining  and
fabrication  of parts used in  industry,  and parts  sales and service for heavy
construction equipment.

     The consolidated  financial statements for the period ended August 31, 2001
have been restated to reflect the  discontinued  operations of the  construction
management and product marketing segments that had existed during this period to
aid in the comparative analysis of current operations.

NOTE 2: GOING CONCERN

     The Company has incurred substantial  operating losses since inception.  It
has recorded losses from operations of $559,316 and $749,972,  as restated,  for
the  six-month  periods  ended August 31, 2002 and 2001,  respectively.  Current
liabilities   exceed   current   assets  by   $2,096,228  at  August  31,  2002.
Additionally,  the Company has been unable to meet  obligations to its creditors
as they have become due.  These  conditions  raise  substantial  doubt about the
Company's ability to continue as a going concern.

     Management  has revised its  business  strategy to include  expansion  into
other lines of business  through the  acquisition of other companies in exchange
for the Company's stock. Management is currently negotiating new debt financing,
the  proceeds  from  which  would be used to  settle  outstanding  debts at more
favorable  terms, to finance  operations,  and to complete  additional  business
acquisitions.

     However,  there can be no assurance  that the Company will be able to raise
capital,  obtain debt financing,  or improve operating  results  sufficiently to
continue as a going concern. The accompanying  consolidated financial statements
do not include any adjustments relating to the recoverability and classification
of recorded assets or the amounts and  classification  of liabilities that might
be necessary if the Company is unable to continue as a going concern.

                                       8
<PAGE>
                AMERICAN COMMERCE SOLUTIONS, INC. AND SUBSIDIARY
                 Notes to the Consolidated Financial Statements
                                   (Unaudited)
                                 August 31, 2002


NOTE 3: BASIS OF PRESENTATION

     The interim consolidated  financial statements are prepared pursuant to the
rules and  regulations of the Securities  and Exchange  Commission.  The interim
financial  information included herein is unaudited;  however,  such information
reflects all adjustments  (consisting  solely of normal  recurring  adjustments)
that are, in the opinion of management, necessary to present a fair presentation
of the Company's financial position,  results of operations,  and cash flows for
the interim periods. The accompanying  consolidated  financial statements do not
contain  all  of the  disclosures  required  by  generally  accepted  accounting
principles and should be read in conjunction  with the financial  statements and
related  notes  included in the  Company's  Annual Report on Form 10-KSB for the
fiscal year ended  February 28, 2002.  The results of operations for the interim
periods  shown in this report are not  necessarily  indicative  of results to be
expected for the fiscal year ending February 28, 2003.

     Prior year  financial  information  was  restated to conform to the current
year presentation by reclassification of discontinued operations.

NOTE 4: STOCK TRANSACTION

     During the period,  the Company adopted a non-qualifying  Stock Option Plan
with 7,000,000 shares of common stock of American Commerce Solutions, Inc. to be
reserved for employees, officers, and consultants.

                                       9
<PAGE>
                          PART I. FINANCIAL INFORMATION


ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS
        OF OPERATIONS

FORWARD LOOKING STATEMENTS

     This  report  contains  forward-looking  statements  within the  meaning of
Section 27A of the  Securities  Act of 1933 and  Section  21E of the  Securities
Exchange  Act of  1934.  Actual  results  could  differ  materially  from  those
projected in the forward-looking  statements as a result of the risk factors set
forth in this report,  the  company's  Annual  Report on Form 10-KSB,  and other
reports and documents  that the Company files with the  Securities  and Exchange
Commission.

RESULTS OF OPERATIONS

     International   Machine  and  Welding,  Inc.  (IMW)is  currently  the  only
subsidiary of American Commerce Solutions, Inc. IMW has three distinct operating
divisions that make up its total sources of income.  All three divisions operate
from the same 38,000 square foot facility on 4.71 acres in Polk County, Florida.
The  administrative  portion of this  facility  also  houses the  offices of the
parent company, American Commerce Solutions, Inc.

     The first  operating  division is the machine  shop that boasts some of the
largest  equipment of its type in the southeastern  U.S. This division  provides
machining services to a wide variety of users such as marine, aerospace, nuclear
and fossil  electric  utilities,  heavy  machine  services  industry,  phosphate
mining, chemical and defense industries. The capability to machine components up
to 55 feet in length and 20 feet in  diameter  is only one reason that IMW has a
niche  in this  market  place.  This  division  is  particularly  strong  in the
machining and remanufacturing of large, complex shaped heavy components,  pumps,
valves, bearings, and shafts.

     The second  division is an  independent,  full service repair  facility for
heavy  construction  equipment.  Specializing in tracked earth moving equipment,
IMW  is  fully  capable  of  complete   servicing  and  rebuilding  of  engines,
transmissions,   torque  converters,   undercarriage,  and  tracks  for  crawler
tractors.  With its fleet of fully  equipped  service  vehicles and  experienced
repairmen,  many  repairs  are done in the field.  The  customer  base  includes
various  municipalities,  solid waste  companies,  construction and construction
services companies,  and the mining industry. This division is growing at a pace
that will require expansion of the facility in the foreseeable future.

     The third division is parts sales for the repair division, as well as those
who will do their own repairs.  Customers  are both  domestic and foreign,  with
parts sales to the islands occurring routinely. As working capital and inventory
improve,  this  division  will provide a more  substantial  presence  within the
division.

     The Company does not have discrete financial  information on each division,
nor does the Company make decisions on the divisions separately; therefore, they
are not reported as segments.

                                       10
<PAGE>
COMPARISON  OF THE RESULTS OF  OPERATIONS  FOR THE THREE MONTHS ENDED AUGUST 31,
2002 AND 2001.

     After  adjustment for  discontinued  operations that were reported in 2001,
net sales for the three  months  ended  August  31,  2002  increased  by 9.9% to
$611,953  from  $556,988 for the three  months ended August 31, 2001.  The heavy
equipment  repair  division  accounts for the majority of the increase  with the
month of August  producing  revenue in excess of $100,000  above the  division's
five-month  average  sales.  Aggressive  marketing and sales activity and a more
closely managed shop produced the opportunity.  The cost of goods sold decreased
by 6.2% for the period ended August 31, 2002 to $363,879 as compared to $388,111
for the same  period in 2001.  The gross  profit  margin  increased  by 46.9% to
$248,074 for the quarter ending August 31, 2002 as compared to $168,877 reported
for the period ended August 31, 2001.  This is an increase from 30.3% in 2001 to
40.5%  in  2002.  Although  the  emphasis  can  be  placed  on  the  significant
improvement in 2002, it also highlights a weak fiscal quarter in 2001.

     Operating  expenses decreased for the three months ended August 31, 2002 by
11.7% to $273,547 from $309,868 for the three months ending August 31, 2001.This
was primarily the result of a reduction in consulting fees.

     The company  experienced  a  significantly  lower loss from  operations  of
$25,473  for the  three  months  ended  August  31,  2002 as  compared  to a net
operating  loss  of  $140,991  recorded  for  the  same  period  in  2001  or an
improvement  of 81.9%.  After all adjusting  entries for  additional  income and
expenses,   interest,   disposition  of  assets  and  income  from  discontinued
operations,  the net loss to common shareholder for the period ending August 31,
2002 was $89,644 or $.005 per share compared to a fully diluted loss of $145,206
or $.014 per share for the quarter ended August 31, 2001.

COMPARISON OF THE RESULTS OF OPERATIONS FOR THE SIX MONTHS ENDED AUGUST 31, 2002
AND 2001.

     Net  sales  for  the six  months  ended  August  31,  2002  were up 7.3% to
$1,128,009  from the  $1,051,694 the same period in 2001. On the other hand, the
cost of goods sold for the six month  ended  August 31,  2002 were  $665,364  as
compared  to  $605,673  for the six  months  ended  August 31,  2001.  This 9.9%
increase was due primarily to the high cost of troubleshooting  and redoing of a
job for one of our largest  heavy  equipment-servicing  customers.  In excess of
$40,000 was lost on a complete  rebuild of a piece of equipment  after thousands
of dollars  spent in  inspection  and rework of the job until it was  discovered
that there was a  manufacturer's  defect in a replacement part that had caused a
catastrophic failure of the unit. The part manufacturer's  warranty covered only
replacement  of the part,  not the  consequential  damages  that  resulted  from
installation of the part. As an additional  result,  gross profit increased only
3.7% to $462,645 for the six months ended August 31, 2002 from  $446,021 for the
same period of 2001.

     Operating  expenses decreased by 18.9% to $889,139 through August 2002 from
$1,099,005 through August 2001.

                                       11
<PAGE>
     The net loss  after  all  accounting  for  other  income,  adjustments  for
disposition of assets,  interest expense and disposal of discontinued operations
at the  end of the six  month  reporting  period  ending  August  31,  2002  was
$559,316.  The  fully  adjusted  net loss for the same  period in 2001 was 25.4%
higher at $749,972.

     The  basic  and  fully  diluted  loss  per  common  share  from  continuing
operations  for the six month  ended in August 31,  2002 and for the  comparable
period  of 2001  were  $.03 and  $.07,  respectively.  This  represents  a 57.1%
reduction  in the per share loss  compared to the same period last year which is
partially a factor of the issue of additional common shares of stock.

LIQUIDITY AND CAPITAL RESOURCES

     The net cash  provided by  operating  activities  for the six months  ended
August 31,  2002 was  $21,867  compared  to $73,916 for the same period of 2001.
Accounts receivable  decreased by $37, 511 through the first six months of 2002.
Inventory for continuing operations increased by $32,239.

     Cash flow from operations and short-term loans provided working capital and
principal payments on long-term debt of the company through the six months ended
August 31, 2002. However, to meet its existing  obligations through the year-end
February 28, 2003,  the company  will  require  additional  financing to provide
working capital and service  long-term  debt.  Subsequent to August 31, 2002 the
company  has  received  a  contingent  loan  commitment  from  a  local  lending
institution  with  very  favorable  terms  to  provide  the  capital  needed  to
restructure  the existing debt and to provide  adequate  working capital to fund
the anticipated  growth  opportunities  for the Company for the remainder of the
fiscal year.  The  additional  benefit of this  restructuring  of debt will be a
substantial  one-time  gain for the  quarter  ending  November  30,  2002.  This
one-time gain could result in a $1,000,000  increase in stockholder equity. Cash
requirements  for  operations  could be reduced by as much as $15,000  per month
under the terms of the  negotiated  funding and the settlement of long-term debt
for less than booked balances.

     From  inception  and  through  August 31,  2002 the  company  has  suffered
substantial  losses.  The accumulated  losses through that date are $12,130,323.
Although current quarter losses are significantly lower than prior quarters, the
company still has not achieved  profitability and additional losses are expected
until the anticipated restructuring occurs. The company has not been able to pay
all of its obligations in a timely manner and is in a default status on a number
of long and short-term debts.  Management is currently negotiating both debt and
equity funding.

                                       12
<PAGE>
                           PART II. OTHER INFORMATION


ITEM 1. LEGAL PROCEEDINGS

     N/A

ITEM 2. CHANGES IN SECURITIES AND USE OF PROCEEDS

     N/A

ITEM 3. DEFAULTS UPON SENIOR SECURITIES

     The Company has  defaulted  on a total of  $468,881 of notes  payable.  The
amount of principal  payments in arrears was $160,804 with an additional  amount
of $ 75,946 of interest due at August 31, 2002. These defaults are the result of
failure to pay in accordance with the terms agreed.

ITEM 4. SUBMISSIONS OF MATTERS TO A VOTE OF SECURITIES HOLDERS

     N/A

ITEM 5. OTHER INFORMATION

     N/A

ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K

     N/A

                                       13
<PAGE>
                                   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.


                                  AMERICAN COMMERCE SOLUTIONS, INC.


                                  By: /s/ Daniel L. Hefner
                                      ------------------------------------------
                                      Daniel L. Hefner, Chief Executive Officer
                                      (Principal Executive Officer)


                                      /s/ Frank D. Puissegur
                                      ------------------------------------------
                                      Frank D.Puissegur, Chief Financial Officer
Date:  October 9, 2002                (Principal Accounting Officer)

                                       14