American Telecom Services Inc (Other) (NT 10-K)

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

NOTIFICATION OF LATE FILING
SEC FILE NO. 1-32736

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

For Period Ended: June 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:

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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:

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PART I - REGISTRANT INFORMATION

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Full Name of Registrant

American Telecom Services, Inc.

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Former Name if Applicable

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Address of Principal Executive Office (Street and Number)

2466 Peck Road

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City, State and Zip Code

City of Industry, California 90601

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

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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.

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PART III - NARRATIVE

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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-K could not be filed within the prescribed time period as a result of the consolidated financial statements not being prepared in sufficient time so as to permit registrant's independent registered public accountants to complete the audit of the registrant's consolidated financial statements prior to the filing deadline.

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PART IV - OTHER INFORMATION

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(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.

For the fiscal year ended June 30, 2007, the registrant had a net loss of $21.1 million, or $(3.24) per share (basic and diluted), upon gross revenues of $25.2 million and net revenues of $14.0 million (after recognizing rebates, other promotional allowances and provision for sales returns in accordance with GAAP) as compared to a net loss of approximately $5.7 million, or $(1.54) per share (basic and diluted), upon gross revenues of approximately $3.3 million and net revenues of $2.9 million (recognizing provision for sales returns in accordance with GAAP) for the fiscal year ended June 30, 2006. The opinion of the registrant's independent registered public accountants in connection with the registrant's financial statements for the 2007 fiscal year will contain an explanatory paragraph that, citing the registrant's losses from operations and a stockholders' deficiency, expresses substantial doubt about the registrant's ability to continue as a going concern.

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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: October 1, 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.