SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549


                                    Form 8-K

                                 CURRENT REPORT

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

       Date of Report (Date of earliest event reported): April 11, 2007

                           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 2.02.        Results of Operations and Financial Condition
                  ---------------------------------------------

         On April 11, 2007, the Company issued a press release regarding its
earnings for the quarter ended March 31, 2007. The press release is included as
Exhibit 99 to this report. The information included in Exhibit 99 is considered
to be "furnished" under the Securities Exchange Act of 1934.

Item 9.01.        Financial Statements and Exhibits
                  ---------------------------------

         The Index of Exhibits immediately precedes the attached exhibits.




                                   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:  April 11, 2007      By: /s/ Harry C. Birkhimer
                               --------------------------------------
                               Harry C. Birkhimer
                               Senior Vice President and Chief Financial Officer




                                  EXHIBIT INDEX

     The following exhibits are filed as part of this report:

     Exhibit No.                     Description
     -----------                     -----------
      99                Press Release of American Bank Incorporated










                                   EXHIBIT 99

                   PRESS RELEASE OF AMERICAN BANK INCORPORATED