-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 FNWgCJU771H62u50aj5o1B1eTW7vmARKrwZj3dujsAjwOaj0d8shMLewLQFC0XV5
 3FDYN8n71E8tYMFrOAg/nA==

<SEC-DOCUMENT>0001012895-97-000163.txt : 19971217
<SEC-HEADER>0001012895-97-000163.hdr.sgml : 19971217
ACCESSION NUMBER:		0001012895-97-000163
CONFORMED SUBMISSION TYPE:	10QSB
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	19970930
FILED AS OF DATE:		19971216
SROS:			NONE

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			AMERICAN TIRE CORP
		CENTRAL INDEX KEY:			0000945828
		STANDARD INDUSTRIAL CLASSIFICATION:	TIRES AND INNER TUBES [3011]
		IRS NUMBER:				870535207
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			0630

	FILING VALUES:
		FORM TYPE:		10QSB
		SEC ACT:		
		SEC FILE NUMBER:	033-94318-C
		FILM NUMBER:		97739170

	BUSINESS ADDRESS:	
		STREET 1:		1643 NEVADA HIGHWAY
		CITY:			BOULDER CITY
		STATE:			NV
		ZIP:			89005
		BUSINESS PHONE:		702-293-1930

	MAIL ADDRESS:	
		STREET 1:		1643 NEVADA HIGHWAY
		CITY:			BOULDER CITY
		STATE:			NV
		ZIP:			89005
</SEC-HEADER>
<DOCUMENT>
<TYPE>10QSB
<SEQUENCE>1
<FILENAME>000101289597000163-001-seq1-10qsb.txt
<DESCRIPTION>QUARTERLY REPORT FOR SEPTEMBER 30, 1997
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-27
<SEQUENCE>2
<FILENAME>000101289597000163-002-seq2-ex-27.txt
<DESCRIPTION>FINANCIAL DATA SCHEDULE
</DOCUMENT>
</SUBMISSION>