Item 2.02. Results of Operations and Financial Condition

On December 17, 2007, we issued a press release announcing preliminary financial information for the fiscal year ended September 30, 2007 and the Company has filed for an extension of its Form 10-K for the period ended September 30, 2007. A copy of the press release is attached hereto as Exhibit 99.1 and incorporated herein by reference.

In accordance with General Instruction B.2 of Form 8-K, the information in this Item 2.02, including Exhibit 99.1, shall not be deemed 'filed' for purposes of
Section 18 of the Securities Exchange Act of 1934, or otherwise subject to the liability of that section, nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933, or the Exchange Act, except as expressly set forth by specific reference in such a filing.

Item 9.01. Financial Statements and Exhibits

(d) Exhibits. Exhibit Number Description 99.1 Press Release, dated December 17, 2007, issued by American

Technology Corporation.

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