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TES American Telecom Services,

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American Telecom Services Inc - Notification that Quarterly Report will be submitted late (NT 10-Q)

15/11/2007 8:01pm

Edgar (US Regulatory)


UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 12b-25

NOTIFICATION OF LATE FILING
SEC FILE NO. 1-32736

(Check one): [ ] Form 10-K [ ] Form 20-F [ ] Form 11-K
[X] Form 10-Q [ ] Form 10-D [ ] Form N-SAR [ ] Form N-CSR

For Period Ended: September 30, 2007

[ ] Transition Report on Form 10-K
[ ] Transition Report on Form 20-F
[ ] Transition Report on Form 11-K
[ ] Transition Report on Form 10-Q
[ ] Transition Report on Form N-SAR
For the Transition Period Ended:

Read Instruction (on page 3) Before Preparing Form. Please Print or Type.
Nothing in this form shall be construed to imply that the Commission
has verified any information contained herein.

If the notification relates to a portion of the filing checked above, identify
the Item(s) to which the notification relates:


PART I - REGISTRANT INFORMATION

Full Name of Registrant

American Telecom Services, Inc.

Former Name if Applicable


Address of Principal Executive Office (Street and Number)

2466 Peck Road


City, State and Zip Code

City of Industry, California 90601



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 reasons described in 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, Form N-SAR or Form N-CSR, or portion ( thereof, will be filed on or before the fifteenth calendar day
[X] ( following the prescribed due date; or the subject quarterly report or ( transition report on Form 10-Q or subject distribution report on Form ( 10-D, 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

State below in reasonable detail why Forms 10-K, 20-F, 11-K, 10-Q, N-SAR, N-CSR, or the transition report or portion thereof, could not be filed within the prescribed time period.

The Form 10-Q could not be filed within the prescribed time period since the
results from the immediately preceding fiscal period have not yet been
finalized.


PART IV - OTHER INFORMATION

(1) Name and telephone number of person to contact in regard to this notification:

 Ira Roxland (212) 768-6700
 ------------------- --- --------
 (Name) (Area Code) (Telephone Number)

(2) Have all other periodic reports 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) been filed? If answer is no, identify report(s). [X] Yes [ ] No

(3) Is it anticipated 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 hereof?
[X] Yes [ ] No

If so, attach an explanation of the anticipated change, both narratively and quantitatively, and, if appropriate, state the reasons why a reasonable estimate of the results cannot be made.

A reasonable estimate of the results for the first fiscal quarter cannot be made at this time because the results from the immediately preceding fiscal period have not yet been finalized.


American Telecom Services, Inc.
(Name of Registrant as Specified in Charter)

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

Date: November 15, 2007 By: /s/ Edward James
 -------------------------------------- ---------------------------
 Edward James
 Chief Financial Officer

 INSTRUCTION: The form may be signed by an executive officer of the

registrant or by any other fully authorized representative. The name and title of the person signing the form shall be typed or printed beneath the signature. If the statement is signed on behalf of the registrant by an authorized representative (other than an executive officer), evidence of the representative's authority to sign on behalf of the registrant shall be filed with the form.

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