UNITED
STATES


SECURITIES
AND EXCHANGE COMMISSION


Washington,
D.C. 20549




FORM
10-KSB/A




xANNUAL REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
1934  For the fiscal year ended December 31, 2007




o    
TRANSITION REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF
1934  For the transition period from ___________ to
___________


Commission
file number 333-132429




SOKO
FITNESS & SPA GROUP, INC.


Formerly
American Business Holdings, Inc.


(Exact
name of small business issuer as specified in its charter)







Delaware
              (State or other
      jurisdiction
              of incorporation or
      organization)
            80-0122921
              (IRS Employer
              Identification
      No.)





No.
194,Guogeli Street, Harbin,


Heilongjiang
Province, China 150001


(Address
of principal executive offices)





011-86-451-87702255


(Issuer’s
telephone number)





Securities
      registered under Section 12(b) of the Exchange Act:Title
      of each class
            Name
      of each exchange on which registeredNone
            NoneSecurities
      registered under Section 12(g) of the Exchange Act:Common
      Stock, par value $0.001(Title
      of class)


Check
whether the issuer (1) filed all reports required to be filed by Section 13 or
15(d) of the Exchange Act during the past 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. Yesx  No o




Check if
there is no disclosure of delinquent filers in response to Item 405 of
Regulation S-B contained in this form, and no disclosure will be contained, to
the best of registrant’s knowledge, in definitive proxy or information
statements incorporated by reference in Part III of this Form 10-KSB or any
amendment to this Form 10-KSB. o




Indicate
by check mark whether the registrant is a shell company (as defined in Rule
12b-2 of the Exchange Act).




Yesx  No o




State
issuer’s revenues for its most recent fiscal year. $5,231,960




Aggregate
market value of the Common Stock held by non-affiliates of the Company as of
December 31, 2007: $ 3,000,000




Number of
shares of the registrant’s common stock outstanding as of February 15, 2008:
82,000,000 shares of Common Stock













Explanatory Note




This
Annual Report on Form 10-KSB/A is filed as an amendment to the Annual Report on
Form 10-KSB filed by SOKO Fitness & Spa Group, Inc. (formerly American
Business Holdings Inc.) (the “Company”) on February 29, 2008 (the “Original
10-KSB”). The Company is amending "Item 8A - Controls and
Procedures" to conclude that our disclosure controls and procedures are
not effective because we failed to comply with the required disclosures under
provisions of Item 308 in Regulation S-K.




Except as
described above, no other changes have been made to the Original Report and have
not been included in this Amendment. In addition, as required by Rule 12b-15
under the Securities Exchange Act of 1934, new certifications by our Principal
Executive Officer and Principal Financial Officer are filed as exhibits to this
Amendment.




Item
8A.                      Controls
and Procedures.




Evaluation of Disclosure
Controls and Procedures




Under the
supervision and with the participation of our management, including our
principal executive officer and principal financial officer, we conducted an
evaluation of our disclosure controls and procedures, as such term is defined
under Rule 13a-15(e) and Rule 15d-15(e) promulgated under the Securities
Exchange Act of 1934, as amended (Exchange Act), as of December 31, 2007. Based
on this evaluation, our principal executive officer and principal financial
officer have concluded that our disclosure controls and procedures are not
effective because of the material weakness in our disclosure controls and
procedures described below:




·
            We
      failed to include certain required statements in the Management’s Annual
      Report on Internal Control Over Financial Reporting in our Form 10-KSB
      filed on February 29, 2008.




We are
developing a plan to ensure that all information will be recorded, processed,
summarized and reported accurately, and as of the date of this report, we have
taken the following steps to address the above-referenced material weaknesses in
our disclosure controls and procedures:




1.
            We
      have amended the Form 10-KSB to include all the required statements in the
      Management’s Annual Report on Internal Control Over Financial
      Reporting;




2.
            We
      will continue to educate our management personnel to comply with the
      disclosure requirements of Securities Exchange Act of 1934 and Regulation
      S-K;




3.
            We
      are developing a plan to improve internal controls, which is under review
      by our audit committee;




4.
            We
      intend to have adequate internal controls in place prior to the end
      of our 2009 fiscalyear,
      and




5.
            We
      will increase management oversight of accounting and reporting functions
      in the future.




Management’s
Annual Report on Internal Control Over Financial Reporting




Management
of the Company is responsible for establishing and maintaining effective
internal control over financial reporting as defined in Rule 13a-15(f) under the
Exchange Act. The Company’s internal control over financial reporting is
designed to provide reasonable assurance to the Company’s management and Board
of Directors regarding the preparation and fair presentation of published
financial statements in accordance with United States generally accepted
accounting principles (US GAAP), including those policies and procedures that:
(i) pertain to the maintenance of records that, in reasonable detail, accurately
and fairly reflect the transactions and dispositions of the assets of the
company, (ii) provide reasonable assurance that transactions are recorded as
necessary to permit preparation of financial statements in accordance with US
GAAP and that receipts and expenditures are being made only in accordance with
authorizations of management and directors of the company, and (iii) provide
reasonable assurance regarding prevention or timely detection of unauthorized
acquisition, use, or disposition of the company’s assets that could have a
material effect on the financial statements.













Management
conducted an evaluation of the effectiveness of internal control over financial
reporting based on the framework in Internal Control—Integrated Framework issued
by the Committee of Sponsoring Organizations of the Treadway Commission.
Management’s assessment included an evaluation of the design of our internal
control over financial reporting and testing of the operational effectiveness of
our internal control over financial reporting. Therefore, Management concluded
the Company maintained effective internal control over financial reporting as of
December 31, 2007.




Changes in Internal Controls
Over Financial Reporting




There
were no changes (including corrective actions with regard to significant
deficiencies or material weaknesses) in our internal controls over financial
reporting that occurred during the fourth quarter of fiscal 2007  that
has materially affected, or is reasonably likely to materially affect, our
internal control over financial reporting.













SIGNATURES





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





SOKO
      Fitness & Spa Group, Inc.October
      24, 2008
            By:
            /s/ Tong
      LiuTong
      Liu
              Chief
      Executive Officer (Principal Executive Officer)October
      24, 2008
            By:
            /s/ Xia
      YuXia
      Yu
              Chief
      Financial Officer
              (Principal
      Financial and Accounting Officer)





POWER
OF ATTORNEY




In
accordance with the Exchange Act, this report has been signed below by the
following persons on behalf of the registrant and in the capacities and on the
dates indicated.  Each of the undersigned hereby appoints Tong Liu and
Xia Yu, and each of them, his true and lawful attorney-in-fact and agent, for
him and in his name and place, to sign the name of the undersigned in the
capacity or capacities indicated below to the Annual Report of SOKO Fitness
& Spa Group, Inc. (formerly American Business Holdings, Inc.) on
Form 10-KSB for the year ended December 31, 2007 and any and all amendments
to such Form 10-KSB and to file the same, with all exhibits thereto and
other documents in connection therewith, with all necessary or appropriate
governmental or other entities, including, but not limited to, the
Securities and Exchange Commission, granting to such attorney-in-fact and
agent full power and authority to perform each act necessary to be done as
fully to all intents and purposes as he might do in person, hereby
ratifying and confirming all that such attorney-in-fact and agent may
lawfully do or cause to be done by virtue hereof.




Signature
            
            Title
            
            Date/s/
      Tong Liu
            
            Chief
      Executive Officer,
              Chairman
      of the Board
            
            October
      24, 2008Tong
      Liu
            
            (Principal
      Executive Officer)/s/
      Xia Yu
            
            Chief
      Financial Officer
            
            October
      24, 2008Xia
      Yu
            
            (Principal
      Accounting Officer)/s/
      Yang Chen
            
            Director
            
            October
      24, 2008Yang
      Chen/s/
      Su Zhang
            
            Director
            
            October
      24, 2008Su
      Zhang/s/
      Gideon Kory
            
            Director
            
            October
      24, 2008Gideon
      Kory