Exhibit 16.3
Rosenberg Rich Baker Berman & Company
380 Foothill Road
Bridgewater, NJ 08807-0483
July 7, 2005
Beverly A. Singleton
Staff Accountant
Mail Stop 3561
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: | American Business Corporation |
File No. 33-16417-LA
Form 8-K/A filed July 1, 2005
Dear Ms. Singleton:
I take this opportunity to respond to the letter from the above referenced Registrant dated June 30, 2005 with respect to the above referenced periodic filing under the Securities and Exchange Act of 1934, as amended (the “Form 8-K/A”) concerning the Registrant’s financial statements as of December 31, 2004 and 2003, for each of the respective years then ended and for the interim period through June 15, 2005 (the “Audit Period”). Please be advised that the statements contained in the Form 8-K/A are true and correct insofar as they relate to the lack of disagreement with our firm during the Audit Period.
Very truly yours,
/s/ Frank S. LaForgia, CPA
Member of the Firm
FSL: m
cc: American Business Corporation