<SUBMISSION>
<ACCESSION-NUMBER>0000313368-06-000008
<TYPE>15-12G
<PUBLIC-DOCUMENT-COUNT>1
<FILING-DATE>20060523
<DATE-OF-FILING-DATE-CHANGE>20060523
<EFFECTIVENESS-DATE>20060523
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>ABS INDUSTRIES INC /DE/
<CIK>0000313368
<ASSIGNED-SIC>3460
<IRS-NUMBER>340074580
<STATE-OF-INCORPORATION>OH
<FISCAL-YEAR-END>1031
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>15-12G
<ACT>34
<FILE-NUMBER>000-09556
<FILM-NUMBER>06861094
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>P O BOX 630
<STREET2>4230 INTERSTATE SQ I SUITE 300
<CITY>WILLOUGHBY
<STATE>OH
<ZIP>44094
<PHONE>2169462274
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>P O BOX 630
<STREET2>4230 INTERSTATE SQ I SUITE 300
<CITY>WILLOUGHBY
<STATE>OH
<ZIP>44094
</MAIL-ADDRESS>
</FILER>
<DOCUMENT>
<TYPE>15-12G
<SEQUENCE>1
<FILENAME>abs_form15.htm
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<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>UNITED STATES</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=2>SECURITIES AND EXCHANGE COMMISSION</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><b><font size=2>Washington, D.C. </font></b><font size=2>&nbsp;</font><b><font size=2>20549</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><B><font SIZE=3>FORM 15</font></B></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><b><font size=2>CERTIFICATION AND NOTICE OF TERMINATION OF REGISTRATION UNDER SECTION 12(g) OF THE SECURITIES EXCHANGE ACT OF 1934 OR SUSPENSION OF DUTY TO FILE REPORTS UNDER SECTIONS 13 AND 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934.</font></b></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>


<table width="100%" border="0" cellspacing=0 cellpadding=0 >
    <tr >
        <td width="431" valign=top style='padding:0in .1in 0in .1in'>
            <p align=right style='margin:0in;margin-bottom:.0001pt;text-align:right; line-height:13.0pt'><font size=2>Commission File Number</font></p> </td>
        <td width="145" valign=top style='border-bottom: solid black 1.0pt;padding:0in .1in 0in .1in'>
            <p align=center style='margin:0in;margin-bottom:.0001pt;text-align:center; line-height:13.0pt'><b><font size=2>
			000-09556</font></b></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><U><B><font SIZE=5>
ABS INDUSTRIES, INC.</font></B></U></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(Exact name of registrant as specified in its charter)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><u>
<font size="2"><b>4952</b></font><b><font size=2> East Encanto Street</font></b></u></p>
<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><u><b>
<font size=2>Mesa, AZ 85</font></b><font size="2"><b>205</b></font></u></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(Address, including zip code, and telephone number, including area code, of registrant&#146;s principal executive offices)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><u><b><font size=2>Common Stock</font></b></u></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(Title of each class of securities covered by this Form)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><u>
<font size="2"><b>Preferred</b></font></u></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>(Titles of all other classes of securities for which a duty to file reports under section 13(a) or 15(d) remains)</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:7.69%;text-align:left;'><font size=2>Please place an X in the box(es) to designate the appropriate rule provision(s) relied upon to terminate or suspend the duty to file reports:</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


<table border="0" cellspacing=0 cellpadding=0 width="74%" >
    <tr >
        <td width="37%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>Rule 12g-4(a)(1)(i)</font></p> </td>
        <td width="8%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'>
			<font size="2"><b>[X]</b></font></p> </td>
        <td width="5%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>&nbsp;</font></p> </td>
        <td width="38%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>Rule 12h-3(b)(1)(i)</font></p> </td>
        <td width="9%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font face=Wingdings>o</font></p> </td> </tr>
    <tr >
        <td width="37%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>Rule 12g-4(a)(1)(ii)</font></p> </td>
        <td width="8%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font face=Wingdings>o</font></p> </td>
        <td width="5%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>&nbsp;</font></p> </td>
        <td width="38%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>Rule 12h-3(b)(1)(ii)</font></p> </td>
        <td width="9%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font face=Wingdings>o</font></p> </td> </tr>
    <tr >
        <td width="37%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>Rule 12g-4(a)(2)(i)</font></p> </td>
        <td width="8%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font face=Wingdings>o</font></p> </td>
        <td width="5%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>&nbsp;</font></p> </td>
        <td width="38%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>Rule 12h-3(b)(2)(i)</font></p> </td>
        <td width="9%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font face=Wingdings>o</font></p> </td> </tr>
    <tr >
        <td width="37%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>Rule 12g-4(a)(2)(ii)</font></p> </td>
        <td width="8%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font face=Wingdings>o</font></p> </td>
        <td width="5%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>&nbsp;</font></p> </td>
        <td width="38%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>Rule 12h-3(b)(2)(ii)</font></p> </td>
        <td width="9%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font face=Wingdings>o</font></p> </td> </tr>
    <tr >
        <td width="37%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>&nbsp;</font></p> </td>
        <td width="8%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>&nbsp;</font></p> </td>
        <td width="5%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>&nbsp;</font></p> </td>
        <td width="38%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>Rule 15d-6</font></p> </td>
        <td width="9%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'>
			<font face=Wingdings>o</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


<table border="0" cellspacing=0 cellpadding=0 width="94%" >
    <tr >
        <td width="86%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>Approximate number of holders of record as of the certification or notice date:</font></p> </td>
        <td width="13%" valign=top style='border-bottom: solid black 1.0pt;padding:0in .1in 0in .1in'>
            <p align=center style='margin:0in;margin-bottom:.0001pt;text-align:center'>
			<font size="2">300</font></p>
			<p align=center style='margin:0in;margin-bottom:.0001pt;text-align:center'>
			<font size="2">(estimated)</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:7.69%;text-align:left;'><font size=2>Pursuant to the requirements of the Securities Exchange Act of 1934 </font><i><font size=2>(Name of registrant as specified in charter) </font></i><font size=2>has caused this certification/notice to be signed on its behalf by the undersigned duly authorized person.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


<table border="0" cellspacing=0 cellpadding=0 width="96%" >
    <tr >
        <td width="7%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin-top:1.0pt;margin-right:0in;margin-bottom:0in;margin-left: 0in'><font size=2>Date:</font></p> </td>
        <td width="22%" valign=top style='border-bottom:solid black 1.0pt; padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size="2">May 11, 2006</font></p> </td>
        <td width="17%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin-top:1.0pt;margin-right:0in;margin-bottom:0in;margin-left: 0in'><font size=2>&nbsp;</font></p> </td>
        <td width="3%" valign=bottom style='padding:0in .1in 0in .1in'>
            <p style='margin-top:1.0pt;margin-right:0in;margin-bottom:0in;margin-left: 0in'><font size=2>&nbsp;</font></p> </td>
        <td width="6%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin-top:1.0pt;margin-right:0in;margin-bottom:0in;margin-left: 0in'><font size=2>By:</font></p> </td>
        <td width="42%" valign=top style='border-bottom: solid black 1.0pt;padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>/s/ Kiril
			Pandelisev</font></p> </td> </tr>
    <tr >
        <td  colspan="3" valign=top style='padding:.75pt .75pt .75pt .75pt'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>&nbsp;</font></p> </td>
        <td width="3%" valign=bottom style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>&nbsp;</font></p> </td>
        <td width="6%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>&nbsp;</font></p> </td>
        <td width="42%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>Kiril
			Pandelisev</font></p> </td> </tr>
    <tr >
        <td  colspan="3" valign=top style='padding:.75pt .75pt .75pt .75pt'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>&nbsp;</font></p> </td>
        <td width="3%" valign=bottom style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>&nbsp;</font></p> </td>
        <td width="6%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>&nbsp;</font></p> </td>
        <td width="42%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>President</font></p> </td> </tr>
    <tr >
        <td  colspan="3" valign=top style='padding:.75pt .75pt .75pt .75pt'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>&nbsp;</font></p> </td>
        <td width="3%" valign=bottom style='padding:0in .1in 0in .1in'>
            <p style='margin:0in;margin-bottom:.0001pt'><font size=2>&nbsp;</font></p> </td>
        <td width="6%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>&nbsp;</font></p> </td>
        <td width="42%" valign=top style='padding:0in .1in 0in .1in'>
            <p style='margin-left:0pt;text-indent:0pt;text-align:left;margin-top:0pt;margin-bottom:0pt'><font size=2>&nbsp;</font></p> </td> </tr></table>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:center;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt; text-indent:7.69%;text-align:left;'><font size=2>Instruction: This form is required by Rules 12g-4, 12h-3 and 15d-6 of the General Rules and Regulations under the Securities Exchange Act of 1934.&nbsp; The registrant shall file with the Commission three copies of Form 15, one of which shall be manually signed.&nbsp; It may be signed by an officer of the registrant, by counsel or by any other duly authorized person.&nbsp; The name and title of the person signing the form shall be typed or printed under the signature.</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>


<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>

<p style=' margin-bottom:0pt; margin-top:0pt;text-align:left;'><font size=2>&nbsp;</font></p>



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