[Letterhead of Luse Gorman Pomerenk & Schick]
(202) 274-2001
jgorman@luselaw.com
March 19, 2007
VIA EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re:
American Bank Incorporated
Preliminary Proxy Material on Schedule 14A
Ladies and Gentlemen:
On behalf of American Bank Incorporated (the “Registrant”), we are transmitting by EDGAR the Registrant’s Preliminary Proxy Statement on Schedule 14A, including Appendices (the “Proxy Material”). The registration fee of $330 has been calculated in accordance with Exchange Act Rules 14a-6(i)(1) and 0-11, and was transmitted to the Securities and Exchange Commission by wire transfer in accordance with Rule 13 of Regulation S-T. In connection with the filing of the Proxy Material, the Registrant is also filing a Rule 13e-3 transaction statement on Schedule 13E-3.
If you have any questions or comments, please contact the undersigned at (202) 274-2001 or Robert Lipsher at (202) 274-2020.
| Very truly yours, |
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| /s/ John J. Gorman |
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| John J. Gorman |
Enclosures
cc:
Mark W. Jaindl, President and
Chief Executive Officer
Robert Lipsher, Esq.
