SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549


                                   Form 8-K/A
                                 Amendment No. 1

                                 CURRENT REPORT

                       Pursuant to Section 13 or 15(d) of
                       the Securities Exchange Act of 1934

          Date of Report (Date of earliest event reported): May 1, 2006

                           American Bank Incorporated
          -------------------------------------------------------------
             (Exact name of registrant as specified in its charter)

        Pennsylvania                   000-31246                 01-0593266
- -----------------------------     ---------------------     -------------------
(State or other jurisdiction      (Commission File No.)      (I.R.S. Employer
      of incorporation)                                     Identification No.)


4029 West Tilghman Street, Allentown, Pennsylvania                   18104
- --------------------------------------------------                   -----
(Address of Principal Executive Offices)                           (Zip Code)


Registrant's telephone number, including area code:  (610) 366-1800
                                                     --------------


                                 Not Applicable
 -------------------------------------------------------------------------------
          (Former name or former address, if changed since last report)

Check  the  appropriate  box  below  if the  Form  8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

[  ]  Written communications pursuant to Rule 425 under the Securities Act
      (17 CFR 230.425)

[  ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act
      (17 CFR 240.14a-12)

[  ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the
      Exchange Act (17 CFR 240.14d-2(b))

[  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the
      Exchange Act (17 CFR 240.13e-4(c))






Item 4.01     Change in Registrant's Certifying Accountant
              --------------------------------------------

     The  Registrant  previously  filed a  Current  Report on Form 8-K to report
under  this  Item  4.01 that on May 1,  2006,  Beard  Miller  Company  LLP,  the
Registrant's   independent  registered  public  accounting  firm,  informed  the
Registrant's  Audit Committee that Beard Miller Company LLP will cease rendering
audit services to the Registrant,  effective upon the Registrant's filing of its
Quarterly Report on Form 10-QSB for the quarter ending March 31, 2006.

     This  amended  Current  Report on Form 8-K is being filed to state that for
purposes of Item  3.04(a)(1)(i)  of Regulation S-B, Beard Miller Company LLP has
"resigned."

     The  Registrant  requested  that Beard Miller Company LLP furnish it with a
letter  addressed to the  Securities  and Exchange  Commission  ("SEC")  stating
whether or not Beard Miller Company LLP agreed with the above statements. A copy
of Beard Miller  Company  LLP's letter to the SEC dated May 15, 2006 is filed as
an Exhibit to this Form 8-K.



         Exhibit No.           Description
         -----------           -----------

         16                    Letter regarding change in certifying accountant





                                   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, hereunto duly authorized.

                                        AMERICAN BANK INCORPORATED



DATE:  May 15, 2006                 By: /s/ Mark W. Jaindl
                                        --------------------------------------
                                        Mark W. Jaindl
                                        President and Chief Executive Officer





                                  EXHIBIT INDEX

     The following exhibits are filed as part of this report:

         Exhibit No.           Description
         -----------           -----------

         16                    Letter regarding change in certifying accountant