Current Report
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
 
 
FORM 8-K
 
 
CURRENT REPORT
 
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
 
Date of Report (Date of Earliest Event Reported): December 30, 2005 (December 29, 2005)
 
 
AMERICAN TECHNOLOGY CORPORATION
(Exact Name of Registrant as Specified in Charter)
 
 
Delaware
000-24248
87-0361799
(State or Other Jurisdiction
of Incorporation)
(Commission File Number)
(IRS Employer
Identification No.)

 
13114 Evening Creek Drive South, San Diego, California
92128
(Address of Principal Executive Offices)
(Zip Code)

 
Registrant's Telephone Number, Including Area Code: (858) 679-2114
 
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 (see General Instruction A.2. below):
 
o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
 
o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
 
o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
 
o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
 
Item 2.02  Results of Operation and Financial Condition.
 
On December 29, 2005, American Technology Corporation issued a press release announcing financial results for its fiscal year ended September 30, 2005. Pursuant to SEC Release No. 33-8216, the press release is attached hereto as Exhibit 99.1 and is being furnished, and shall not be deemed filed, for the purpose of Section 18 of the Securities Act of 1933, or otherwise subject to the liabilities of that section.
 
Item 9.01 Financial Statements and Exhibits.
 
(d) Exhibits.
 
Exhibit No.  Description
99.1   Press Release dated December 29, 2005
 

 
SIGNATURES
 
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
 
     
  AMERICAN TECHNOLOGY CORPORATION
 
 		  
 		  
 
Date: December 30, 2005 By:   /s/ John R. Zavoli
 
 
John R. Zavoli
President and Chief Operating Officer and
Interim Chief Financial Officer