As filed with the Securities and Exchange Commission on June 14, 2004
                           Registration No. 005-79502
            --------------------------------------------------------

                     U.S. SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   FORM 12b-25
                                   -----------
                           NOTIFICATION OF LATE FILING


                           AMERICAN CONSTRUCTION, INC.
                           ---------------------------

Nevada                      1540                41-2079252         025229 10 5
- ------                      ----                ----------         ------------
(State or other       (Primary Standard      (I.R.S. Employer      CUSIP Number
jurisdiction of          Industrial          Identification
incorporation or       Classification            Number)
 organization)             Number)

               4340 East Charleston Avenue, Phoenix, Arizona 85032
               Telephone (480) 695-7283 Facsimile: (602) 953-6915

                                       and

               26 Harlton Bay, Regina, Saskatchewan Canada S4T 7N3
                            Telephone: (306)352-9767
                            ------------------------
                       (Addresses and telephone numbers of
                   principal executive offices and businesses)

                              Incorp Services Inc.
                             6075 S. Eastern Avenue
                     Suite 1, Las Vegas, Nevada, 89119-3146
                               Tel: (702) 866-2500
                               -------------------
           (Name, address and telephone number for Agent for Service)


(Check one):   [ ] Form 10-K   [ ] Form 20-K   [X] Form 10-Q   [ ] Form N-SAR

     For Period Ended: April 30, 2004


[ ]  Transition Report on Form 10-K
[ ]  Transition Report on Form 20-K
[ ]  Transition Report on Form 11-K
[X]  Transition Report on Form 10-Q
[ ]  Transition Report on Form N-SAR

     For the Transition Period Ended: April 30, 2004










PART I -- REGISTRANT INFORMATION
- --------------------------------

American Construction Company
4340 East Charleston Avenue, Phoenix, Arizona 85032
Telephone (480) 695-7283  Facsimile: (602) 953-6915


PART II -- RULES 12b-25(b) AND (c)
- ----------------------------------

If the subject report could not be filed without  unreasonable effort or expense
and the  registrant  seeks  relief  pursuant to Rule 12b- 25(b),  the  following
should be completed. (Check box if appropriate)

          (a)  The reason  described  in  reasonable  detail in Part III of this
               form  could  not be  eliminated  without  unreasonable  effort or
               expense
          (b)  The subject annual report,  semi-annual report, transition report
               on Form  10-K,  Form  20-F,  Form 11-K or Form  NSAR,  or portion
[X]            thereof,  will be filed on or before the  fifteenth  calendar day
               following  the  prescribed  due date;  or the  subject  quarterly
               report of transition report on Form 10-Q, or portion thereof will
               be filed on or  before  the  fifth  calendar  day  following  the
               prescribed due date; and
          (c)  The  accountant's  statement  or other  exhibit  required by Rule
               12b-25(c) has been attached if applicable.


PART III -- NARRATIVE
- ---------------------

The  Registrant's  recent  activities have delayed the preparation and review of
the report which is due June 14, 2004.


PART IV -- OTHER INFORMATION
- ----------------------------

The  name  and  telephone  number  of  person  to  contact  in  regard  to  this
notification is Jeff Mabry, telephone: (480) 695-7283

To date we have not had any other  periodic  reports to file as  required  under
Section 13 or 15(d) of the Securities  Exchange Act of 1934 or Section 30 of the
Investment  Company  Act of 1940  during  the  preceding  12  months or for such
shorter period that the registrant was required to file such report(s).

We do not anticipate that any  significant  change in results of operations from
the  corresponding  period for the last  fiscal  year will be  reflected  by the
earnings statements to be included in the subject report or portion thereof.

American  Construction  Company has caused this notification to be signed on its
behalf by the undersigned hereunto duly authorized.


Date     June 14, 2004         By  /s/ Jeff Mabry
     -------------------           --------------------------------------------
                                   Jeff Mabry, Director, President, CEO and CFO