<SUBMISSION>
<ACCESSION-NUMBER>0001144204-06-052704
<TYPE>8-K
<PUBLIC-DOCUMENT-COUNT>3
<PERIOD>20061211
<ITEMS>4.02
<ITEMS>9.01
<FILING-DATE>20061215
<DATE-OF-FILING-DATE-CHANGE>20061214
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>ADVANCED BIOTHERAPY INC
<CIK>0000791833
<ASSIGNED-SIC>8731
<IRS-NUMBER>510402415
<STATE-OF-INCORPORATION>DE
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>8-K
<ACT>34
<FILE-NUMBER>000-26323
<FILM-NUMBER>061278519
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>141 WEST JACKSON BLVD.
<STREET2>SUITE 2182
<CITY>CHICAGO
<STATE>IL
<ZIP>60604
<PHONE>312-427-1912
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>141 WEST JACKSON BLVD.
<STREET2>SUITE 2182
<CITY>CHICAGO
<STATE>IL
<ZIP>60604
</MAIL-ADDRESS>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>ADVANCED BIOTHERAPY CONCEPTS INC
<DATE-CHANGED>19990524
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<TYPE>8-K
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<FILENAME>v060424_8k.htm
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          <tr valign="top" style="line-height: 1.25;">
            <td align="left" style="width: 54pt;"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">ITEM4.02</font></td>
            <td align="left">
              <div align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">NON-RELIANCE
                ON PREVIOUSLY ISSUED FINANCIAL STATEMENTS OR A RELATED </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">AUDIT
                REPORT OR COMPLETED INTERIM REVIEW.</font></div>
            </td>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">On
      December 11, 2006, Advanced Biotherapy, Inc. (the &#8220;Company&#8221;) concluded that
      certain errors were made with respect to the Company&#8217;s audited financial
      statements for the year ended December 31, 2005, and its unaudited financial
      statements for each of the three calendar quarters in 2006. The errors in the
      Company&#8217;s audited financial statements for the year ended December 31, 2005,
      were brought recently to the Company&#8217;s attention by the Securities and Exchange
      Commission, and the accounting procedures involved have since been corrected.
      </font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Company plans to restate its 2005 audited financial statements and its financial
      statements for each of the three calendar quarters in 2006 and, accordingly,
      will file an amended Form 10-KSB for the year ended December 31, 2005 and
      amended Forms 10-QSB for the quarters ended March 30, 2006, June 30, 2006,
      and
      September 30, 2006, respectively, with the Securities and Exchange Commission.
      The Company expects to file its restated Form 10-KSB and Forms 10-QSB in
      January, 2007.</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Company expects that its restated Form 10-KSB for the year ended December 31,
      2005, will correct the following: (a) revise its Statements of Operations to
      reclassify the amount described as &#8220;Vesting of Options and Warrants (Non-Cash)&#8221;
to identify the specific expense that such amount relates to, but the Company
      has not yet determined such expenses, and no additional expense will result
      from
      this reclassification; (b) revise Note 5 - Patents and Patents Pending - to
      identify the costs and carrying value separately for the Company&#8217;s existing
      patents and its patents pending; (c) revise Note 7 - Concentrations, Bank
      Accounts and Investments - to reclassify its auction rate securities for 2004
      between cash and investments, which reclassification will cause the Company
      to
      correct its reporting in 2005 for the sale of those securities; and (d)
      recognize in 2005 an additional expense as a finance charge estimated to be
      no
      more than $100,000 in connection with the Company&#8217;s reduction of the conversion
      price from $0.25 to $0.24 per share with respect to its outstanding 2000 and
      2002 convertible notes. The Company expects that its restated Forms 10-QSB
      for
      the three calendar quarters in 2006 also will reflect the foregoing
      corrections.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 36pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Accordingly,
      the financial statements contained in the originally filed Form 10-KSB for
      the
      year ended December 31, 2005, and the originally filed Forms 10-QSB for the
      quarters ended March 30, 2006, June 30, 2006, and September 30, 2006,
      respectively, should no longer be relied upon.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Audit
      Committee and the authorized officers of the Company have discussed with the
      Company&#8217;s independent certified public accountants the matters disclosed in this
      Form 8-K, and will discuss with its accountants the matters to be disclosed
      in
      its amended Form 10-KSB and Forms 10-QSB to be filed with the Securities and
      Exchange Commission.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong><u>Forward-Looking
      Statements</u></strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Statements
      made in this report, other than statements of historical fact, are
      forward-looking statements and are subject to a number of uncertainties that
      could cause actual results to differ materially from the anticipated results
      or
      other expectations expressed in our forward-looking statements.</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
      Some of
      these forward-looking statements may be identified by the use of words in the
      statements such as "anticipate," "estimate," &#8220;could&#8221; "expect," "project,"
      "intend," "plan," "believe,&#8221; &#8220;seek,&#8221; &#8220;should,&#8221; &#8220;may,&#8221; &#8220;assume,&#8221; &#8220;continue,&#8221;
variations of such words and similar expressions. These statements are not
      guarantees of future performance and involve certain risks, uncertainties,
      and
      assumptions that are difficult to predict. We caution you that our performance
      and results could differ materially from what is expressed, implied, or forecast
      by our forward-looking statements. The Company operates in a rapidly changing
      environment that involves a number of risks, some of which are beyond the
      Company&#8217;s control. Future operating results and the Company&#8217;s stock price may be
      affected by a number of factors, including, without limitation: (i)
      opportunities for acquisition of a revenue generating business; (ii)
      opportunities for licensing agreements with pharmaceutical companies relating
      to
      the Company&#8217;s patents; (iii) opportunities for joint ventures and corporate
      partnering; (iv) regulatory approvals of preclinical and clinical trials; (v)
      the results of preclinical and clinical trials, if any; (vi) health care
      guidelines and policies relating to prospective Company products; (vii)
      intellectual property matters (patents); and (viii) competition. </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">See
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      information about risks and uncertainties that may affect the Company and the
      results or expectations expressed in our forward-looking statements, including
      the section captioned "Factors That May Affect The Company" contained in the
      Company's Annual Report on Form 10-KSB for the fiscal year ended December 31,
      2005.</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
      Given
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      may prove to be incorrect. Therefore, you should not rely on any such
      forward-looking statements. Except as required under federal securities laws
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      forward-looking statements to reflect actual results or changes in other factors
      affecting such forward-looking statements.</font></div>
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              <div align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">FINANCIAL
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            <td width="49%"><font size="2">Designation</font></td>
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            <td width="51%">&#160;</td>
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            <td width="49%"><font size="2">99.1</font></td>
            <td width="51%"><font size="2">Press Release dated December 14,
              2006</font></td>
          </tr>

      </table>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font><font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt">&#160;</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Signatures</font></div>
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    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">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.</font></div>
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            <td width="50%"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
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                BIOTHERAPY, INC.</font></div>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left">
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">(Registrant)</font></div>
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            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;<br>&#160;</font></td>
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            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">Date:<font id="TAB2" style="COLOR: black; LETTER-SPACING: 27pt" size="3">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">December
              14, 2006</font></font></td>
            <td><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">By:&#160;&#160;</font></td>
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              W. Capps</em></font></td>
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                W. Capps, President </font>
                <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">and
                  Chief Executive Officer</font></div>
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            <td colspan="2"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: ">&#160;</font></td>
            <td>&#160;</td>
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    <div style="DISPLAY: block; MARGIN-LEFT: 252pt; TEXT-INDENT: -252pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">INDEX
      TO
      EXHIBITS</font></div>
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              <td width="50%">&#160;</td>
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              <td width="50%"><font size="2">99.1</font></td>
              <td width="50%"><font size="2">Press Release dated December 14,
                2006</font></td>
            </tr>

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<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>v060424_ex99-1.htm
<TEXT>
<html>
  <head>
    <title>
</title>
</head>
  <body bgcolor="#ffffff">
    <div>&#160;</div>
    <div>&#160;</div>
    <div align="center">
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          <tr bgcolor="white">
            <td width="16%"><img src="logo.jpg" alt=""></td>
            <td valign="bottom" width="48%"><font size="2">ADVANCED BIOTHERAPY,
              INC.</font></td>
            <td width="1%" bgcolor="#79bcff">&#160;</td>
            <td width="35%">&#160;</td>
          </tr>
          <tr bgcolor="white">
            <td width="16%">&#160;</td>
            <td width="48%">&#160;</td>
            <td width="1%" bgcolor="#79bcff">&#160;</td>
            <td width="35%">
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>Administration</u></font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">c/o
                KVG Partners</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">141
                West Jackson Blvd.</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Suite
                2182</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Chicago,
                IL 60604</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Telephone
                312-427-1912</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Fax
                312-427-5396</font></div>
              <div style="DISPLAY: block; MARGIN-LEFT: 9pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>www.advancedbiotherapy.com</u></font></div>
            </td>
          </tr>

      </table>
    </div>
    <div>&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">December
      14, 2006</font></div>
    <div>&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Advanced
      Biotherapy to Restate 2005 and 2006 Financial Statements</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>&#8220;FOR
      IMMEDIATE RELEASE&#8221;</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">CHICAGO
      -- Advanced Biotherapy, Inc. (OTCBB: ADVB) announced today that it plans to
      restate its 2005 audited financial statements and its unaudited financial
      statements for the first three quarters of 2006 as follows:</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 36pt;">&#160;</td>
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">1.</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Revise
                its Statements of Operations in its Form 10-KSB for the year ended
                December 31, 2005 to reclassify the amount described as &#8220;Vesting of
                Options and Warrants (Non-Cash)&#8221;to identify the specific expense that such
                amount relates to, but the Company has not yet determined such expenses,
                and no additional expense will result from this
                reclassification.</font></div>
            </td>
          </tr>

      </table>
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    <div>
      <table align="center" border="0" cellpadding="0" cellspacing="0" id="hangingindent" width="100%">

          <tr valign="top" style="line-height: 1.25;">
            <td style="width: 36pt;">&#160;</td>
            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">2.</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Revise
                Note 5 - Patents and Patents Pending - to disaggregate the total
                carrying
                value by existing patents and patents pending.
</font></div>
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          <tr valign="top" style="line-height: 1.25;">
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              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">3.</font></div>
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            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Revise
                Note 7 - Concentrations, Bank Accounts and Investments - to reclassify
                its
                auction rate securities for 2004 between cash and investments, which
                will
                cause the Company to correct its reporting in 2005 for the sale of
                those
                securities.</font></div>
            </td>
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          <tr valign="top" style="line-height: 1.25;">
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            <td style="width: 36pt;">
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">4.</font></div>
            </td>
            <td>
              <div style="MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Revise
                Note 12 - Conventional Convertible Debt - to recognize in 2005 an
                additional expense as a finance charge estimated to be no greater
                than
                $100,000 in connection with the Company&#8217;s reduction of the conversion
                price from $0.25 to $0.24 per share with respect to its outstanding
                2000
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            </td>
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      President and Chief Executive Officer, Christopher W. Capps said today that
&#8220;the
      Company appreciates the guidance of the Securities and Exchange Commission
      in
      these matters and, with the oversight of the Company&#8217;s Audit Committee, we have
      instituted procedures to avoid such errors in the future. Mr. Capps commented
      that the restatements of the financial statements for 2005 are expected to
      have
      the effect of increasing the net loss for that year by an amount estimated
      to be
      no greater than $100,000. The Company anticipates filing the amended Forms
      10-KSB and 10-QSB in January, 2007.</font></div>
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    </div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify">&#160;</div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>About
      Advanced Biotherapy</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">The
      Company, a pioneer in anticytokine therapy, has demonstrated the effectiveness
      of its pioneering scientific strategy by conducting investigational clinical
      trials treating patients suffering from AIDS, multiple sclerosis, rheumatoid
      arthritis, corneal transplant rejection and certain autoimmune skin conditions,
      including alopecia, all Th1 mediated autoimmune diseases which appear to have
      the same proinflammatory Th-1 activity. Advanced Biotherapy is headquartered
      in
      Chicago with laboratories in Columbia, Maryland. The Company has an extensive
      patent portfolio including 7 issued patents. </font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong><u>Forward-Looking
      Statements </u></strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Statements
      made in this news release, other than statements of historical fact, are
      forward-looking statements and are subject to a number of uncertainties that
      could cause actual results to differ materially from the anticipated results
      or
      other expectations expressed in our forward-looking statements.</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
      Some of
      these forward-looking statements may be identified by the use of words in the
      statements such as "anticipate," "estimate," &#8220;could&#8221; "expect," "project,"
      "intend," "plan," "believe,&#8221; &#8220;seek,&#8221; &#8220;should,&#8221; &#8220;may,&#8221; &#8220;assume,&#8221; &#8220;continue,&#8221;
variations of such words and similar expressions. These statements are not
      guarantees of future performance and involve certain risks, uncertainties,
      and
      assumptions that are difficult to predict. We caution you that our performance
      and results could differ materially from what is expressed, implied, or forecast
      by our forward-looking statements. The Company operates in a rapidly changing
      environment that involves a number of risks, some of which are beyond the
      Company&#8217;s control. Future operating results and the Company&#8217;s stock price may be
      affected by a number of factors, including, without limitation: (i)
      opportunities for acquisition of a revenue generating business; (ii)
      opportunities for licensing agreements with pharmaceutical companies relating
      to
      the Company&#8217;s patents; (iii) opportunities for joint ventures and corporate
      partnering; (iv) regulatory approvals of preclinical and clinical trials; (v)
      the results of preclinical and clinical trials, if any; (vi) health care
      guidelines and policies relating to prospective Company products; (vii)
      intellectual property matters (patents); and (viii) competition. </font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">See
      the
      Company's public filings with the Securities and Exchange Commission for further
      information about risks and uncertainties that may affect the Company and the
      results or expectations expressed in our forward-looking statements, including
      the section captioned "Factors That May Affect The Company" contained in the
      Company's Annual Report on Form 10-KSB for the fiscal year ended December 31,
      2005.</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">
      Given
      these risks and uncertainties, any or all of these forward-looking statements
      may prove to be incorrect. Therefore, you should not rely on any such
      forward-looking statements. Except as required under federal securities laws
      and
      the rules and regulations of the SEC, we do not intend to update publicly any
      forward-looking statements to reflect actual results or changes in other factors
      affecting such forward-looking statements.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong><em>Contact:</em></strong></font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><strong>&#160;</strong></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Advanced
      Biotherapy, Inc.</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">Christopher
      W. Capps - (312) 427-1912</font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 18pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman">&#160;</font><font style="DISPLAY: inline; FONT-SIZE: 10pt; FONT-FAMILY: Times New Roman"><u>www.advancedbiotherapy.com</u></font></div>
    <div style="DISPLAY: block; MARGIN-LEFT: 0pt; TEXT-INDENT: 0pt; LINE-HEIGHT: 1.25; MARGIN-RIGHT: 0pt" align="left"><br></div>
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