ORDER MAKING FINDINGS AND REVOKING REGISTRATIONS BY DEFAULT
In the Matter of AMERICAN AIRCARRIERS SUPPORT, INC., AMERICAN ARTISTS ENTERTAINMENT CORP., AMERICAN COMPLEX CARE, INC., AMERICAN PREPAID LEGAL SERVICES, INC., and AMTECH FINANCIAL CORP.
American Aircarriers (CIK No. 1056286) is a forfeited Delaware corporation located in Fort Mill, South Carolina, with a class of securities registered with the Commission pursuant to Exchange Act Section 12(g). American Aircarriers is delinquent in its periodic filings with the Commission, having not filed any periodic reports since it filed a Form 10-Q for the period ended June 30, 2000, which reported a net loss of over $2.8 million for the prior six months. On October 31, 2000, the company filed a Chapter 11 petition in the U.S. Bankruptcy Court for the District of Delaware, which was terminated on March 5, 2003.
American Artists (CIK No. 1001593) is a dissolved Missouri corporation located in Atlanta, Georgia, with a class of securities registered with the Commission pursuant to Exchange Act Section 12(g). American Artists is delinquent in its periodic filings with the Commission, having not filed any periodic reports since it filed a Form 10-QSB for the period ended April 30, 1999, which reported a net loss of over $1.05 million for the prior nine months.
American Complex (CIK No. 812790) is a void Delaware corporation located in Miramar, Florida, with a class of securities registered with the Commission pursuant to Exchange Act Section 12(g). American Complex is delinquent in its periodic filings with the Commission, having not filed any periodic reports since it filed a Form 10-Q for the period ended April 30, 1995, which reported a net loss of over $4.2 million for the prior nine months.
American Prepaid (CIK No. 1163460) is a Nevada corporation located in Miami, Florida, with a class of securities registered with the Commission pursuant to Exchange Act Section 12(g). American Prepaid is delinquent in its periodic filings with the Commission, having not filed any periodic reports since it filed a Form 10-QSB for the period ended September 30, 2002, which reported a net loss of $5,072 for the prior nine months.
Amtech (CIK No. 1125090) is a dissolved Florida corporation located in Miami, Florida, with a class of securities registered with the Commission pursuant to Exchange Act Section 12(g). Amtech is delinquent in its periodic filings with the Commission, having not filed any periodic reports since it filed a Form 10-SB registration statement on May 8, 2001, which reported an accumulated deficit of $2,102 for the year ended December 31, 1999.
Respondents are delinquent in their periodic filings with the Commission and have repeatedly failed to meet their obligations to file timely periodic reports. Exchange Act Section 13(a) and the rules promulgated thereunder require issuers of securities registered pursuant to Exchange Act Section 12 to file with the Commission current and accurate information in periodic reports, even if the registration is voluntary under Section 12(g). Specifically, Exchange Act Rule 13a-1 requires issuers to file annual reports, and Exchange Act Rule 13a-13 requires domestic issuers to file quarterly reports.
As a result of the foregoing, American Aircarriers, American Artists, American Complex, American Prepaid, and Amtech failed to comply with Exchange Act Section 13(a) and Rules 13a-1 and 13a-13 thereunder. Considering these delinquencies, it is necessary and appropriate for the protection of investors to revoke the registration of each class of registered securities of Respondents.