CURRENT REPORT
               Pursuant to Section 13 or 15(d) of the
                  Securities Exchange Act of 1934

                   Date of report: August 25, 2006
                  (Date of earliest event report)

                  American Capital Holdings, Inc.
     (Exact name of Registrant as specified in its charter)

        Florida                            65-0895564
 --------------------------------     -------------------
 (State or other jurisdiction            (IRS Employer
  of incorporation)                   Identification No.)

                       (Commission File No.)

              100 Village Square Crossing Suite 202
                    Palm Beach Gardens, FL 33410
 (Address and Telephone Number of Principal Executive Offices)

 (Former name or former address, if changed since last report)

                      Barney A. Richmond
             100 Village Square Crossing Suite 202
                   Palm Beach Gardens, FL 33410
   (Name, Address and Telephone Number of Agent for Service)


ITEM 8.01.  Other Events and Required FD Disclosure

On August 25, 2006 the 'Disclosure Statement for Joint Plan of Reorganization
of Debtor and American Capital Holdings, Inc.' was filed with the United States
Southern District Bankruptcy Court by Kluger, Peretz, Kaplan & Berlin, the
attorneys for the Debtor, eCom, Inc. and Schiff-Hardin LLP, the
attorneys for American Capital Holdings, Inc.  Information regarding the
Disclosure Statement for Joint Plan of Reorganization can be reviewed on
eCom, Inc's website at


This report contains "forward-looking" statements, as that term is defined by
federal securities laws. You can find these statements by looking for words
such as "may," "will," "expect," "anticipate," "believe," "estimate" and
similar words in this report. These forward-looking statements are subject to
numerous assumptions, risks and uncertainties. Because the statements are
subject to risks and uncertainties, actual results may differ materially from
those expressed or implied by the forward-looking statements. Risks and
uncertainties that could cause actual results to vary materially from those
anticipated by the forward-looking statements included in this report include
unexpected difficulties in preparing the additional cash reconciliation.


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 hereto duly authorized.

American Capital Holdings, Inc.

Date: August 25, 2006

 /s/ Barney A. Richmond

Barney A. Richmond
Chairman and Chief Executive Officer
American Capital Holdings, Inc.