SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

FORM 8-K

Current Report

Pursuant to Section 13 or 15(d)

of the Securities Exchange Act

~~August~~November 2010, ~~2014~~2015

Date of Report (Date of Earliest Event Reported)

American Business Services, Inc.

(Exact name of registrant as specified in its charter)


Colorado	000-54985	84-1194104
(State or other jurisdiction of incorporation or organization)	(Commission File Number)	(I.R.S. Employer Identification Number)

N.W. Ambassador Drive, Suite 326 Kansas City, MO		64163
12200 N.W. Ambassador Dr., Suite 326
Kansas City, MO		64163
(Address of principal executive offices)		(Zip Code)

(816) 464-0508

(Registrant's telephone number, including area code)

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:

[ ] 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 54.~~02.~~01 ~~Departure~~– ofChanges ~~Directors~~in orRegistrant’s ~~Certain~~Certifying ~~Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers~~Accountant

~~On August 20, 2014, Phil E. Ray resigned from his position as a director of American Business Services, Inc. (the “Company”~~1)~~. The~~ ~~resignation~~Previous ~~was~~Independent ~~not due to any disagreement with the Company on any matter relating to the Company’s operations, policies or practices.~~Auditors:

Also on August 20, 2014, the Board of Directors appointed Robert J. Druten to the Company’s Board of Directors to fill the vacancy created by Mr. Ray’s resignation. Mr. Druten, age 67, served as Executive Vice President and Chief Financial Officer of Hallmark Cards, Inc. from 1994 until his retirement in August 2006. From 1991 until 1994, he served as Executive Vice President and Chief Financial Officer of Crown Media, Inc., a ~~cable communications subsidiary of Hallmark~~. He served as Vice President of Corporate Development and Planning of Hallmark from 1989 until 1991. Prior to joining Hallmark in 1986, Mr. Druten held a variety of executive positions with Pioneer Western Corporation from 1983 to 1986. Mr. Druten has served as a trustee of EPR Properties (“EPR”), a real estate investment trust, since 1997 and is its Chairman of the Board. He has also been a member of the Compensation, Governance and Finance Committees of EPR. He has served as a director of Kansas City Southern, an NYSE-listed transportation company, since 2004. Mr. Druten also serves as Chairman of the Board and on the Compensation Committee of Kansas City Southern. He has served as a director of Alliance Holdings GP, L.P., a publicly traded limited partnership whose publicly traded subsidiary is engaged in the production and marketing of coal, since 2007, where he serves on the Audit Committee and its Conflicts Committee. Mr. Druten previously served on the Board of Directors of American Italian Pasta Company, from 2007 until it was acquired by Ralcorp Holdings, Inc. in July 2010, where he was the Chairman of the Audit Committee and also served on the Compensation Committee. Mr. Druten received a B.S. in Accounting from the University of Kansas and an M.B.A. from Rockhurst University.

~~Mr.~~On ~~Druten~~November ~~has~~10, no2015, ~~direct~~the orregistrant ~~indirect~~dismissed ~~material~~Cutler ~~interest~~& inCo., ~~any~~LLC ~~transaction~~(“Cutler”) ~~required~~as totheir beregistered ~~disclosed~~independent ~~pursuant~~public toaccountant. On ~~Item~~November ~~404(a)~~10, of2015, ~~Regulation~~the ~~S-K. There~~registrant ~~are~~engaged noPritchett, ~~family~~Siler ~~relationships~~& ~~among~~Hardy, ~~our~~PC ~~directors~~(“Pritchett”) ~~and~~as ~~officers~~its new registered independent public accountant.

~~SIGNATURES~~b.

~~Pursuant~~For to the ~~requirements~~year ofended ~~the~~December ~~Securities~~31, ~~Exchange~~2014, ~~Act~~Cutler’s report did not contain an adverse opinion or a disclaimer of ~~1934~~opinion, ~~the~~and ~~registrant~~were ~~has~~not ~~duly~~qualified ~~caused~~or ~~this~~modified ~~Current~~as ~~Report~~to onaudit ~~Form~~scope ~~8-K~~or toaccounting beprinciples, ~~signed~~except onthat ~~its~~the ~~behalf~~report bycontained an explanatory paragraph stating that there was substantial doubt about the ~~undersigned~~registrant’s ~~hereunto~~ability ~~duly~~to ~~authorized~~continue as a going concern.

~~American Business Services, Inc~~c.

~~By: /~~The decision to dismiss Cutler and to engage Pritchett was approved by the registrant’s/ ~~John~~board ~~Micek~~of directors.

~~John Micek~~d.

~~Chief~~Through ~~Financial~~the ~~Officer~~period covered by the financial audit for the year ended December 31, 2014 there have been no disagreements with Cutler on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of Cutler would have caused them to make reference thereto in their report on the financial statements. For the interim period through November 10, 2015 (the date of dismissal), there have been no disagreements with Cutler on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of Cutler would have caused them to make reference thereto in their report on the financial statements.

~~Dated: August 22, 2014~~e.

We have authorized Cutler to respond fully to any inquiries of Pritchett.

During the year ended December 31, 2014 and the interim period through November 10, 2015, there have been no reportable events between the registrant and Cutler as set forth in Item 304(a)(1)(v) of Regulation S-K.

The registrant provided a copy of the foregoing disclosures to Cutler prior to the date of the filing of this report and requested that Cutler furnish it with a letter addressed to the Securities & Exchange Commission stating whether or not it agrees with the statements in this report. A copy of this letter is filed as Exhibit 16.1 to this Form 8-K.

2) New Independent Accountants:

On November 10, 2015, the registrant engaged Pritchett, Siler & Hardy, PC, as its new registered independent public accountant. During the year ended December 31, 2014 and 2013 and prior to November 10, 2015 (the date of the new engagement), we did not consult with Pritchett regarding (i) the application of accounting principles to a specified transaction, (ii) the type of audit opinion that might be rendered on the Registrant’s financial statements by Pritchett, in either case where written or oral advice provided by Pritchett would be an important factor considered by us in reaching a decision as to any accounting, auditing or financial reporting issues or (iii) any other matter that was the subject of a disagreement between us and our former auditor or was a reportable event (as described in Items 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K, respectively).

Item 9.01 – Exhibits

Exhibit 16.1 – Letter from Cutler & Co., LLC dated November 12, 2015, regarding the change in certifying accountant.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this Current Report on Form 8-K to be signed on its behalf by the undersigned hereunto duly authorized.

American Business Services, Inc.

By: /s/ Bryan Hansel

Bryan Hansel

Chief Executive Officer

Dated: November 12, 2015

Filing Compare · American Business Services, Inc.