AMCE American Learning (MM)

American Claims Evaluation, Inc. (the �Company�) (NASDAQ:AMCE) announced revenues of $1,439,638 and a net loss of $221,344 ($.05 net loss per share) for the three months ended December 31, 2008. By comparison, the Company reported a net loss of $59,738 ($.02 net loss per share) for the three months ended December 31, 2007.

As previously announced, on September 12, 2008, the Company acquired all of the issued and outstanding shares of Interactive Therapy Group Consultants, Inc. and also completed the disposition of its wholly-owned subsidiary, RPM Rehabilitation & Associates, Inc. (�RPM�). Accordingly, all results related to RPM have been reflected as discontinued operations.

� Three Months Ended � Nine Months Ended 12/31/08 � 12/31/07 12/31/08 � 12/31/07 (Unaudited) (Unaudited) Revenues $ 1,439,638 $ - $ 1,687,328 $ - � Operating loss from continuing operations (247,918 ) (166,597 ) (637,173 ) (794,881 ) � Loss before discontinued operations (221,344 ) (79,345 ) (533,153 ) (527,229 ) � Net loss $ (221,344 ) $ (59,738 ) $ (444,636 ) $ (514,186 ) � Net loss per share:

From continuing operations - basic and diluted

$ (0.05 ) $ (0.02 ) $ (0.11 ) $ (0.11 )

From discontinued operations - basic and diluted

$ - � $ - � $ 0.02 � $ - � �

Weighted average shares � basic and diluted

4,761,800 4,761,800 4,761,800 4,761,800

During the nine months ended December 31, 2008 and 2007, the Company recognized stock compensation expense totaling $21,100 and $285,000, respectively, based on the fair value of stock options granted under the provisions of Statement of Financial Accounting Standards No. 123R.

American Claims Evaluation, Inc., through its wholly owned subsidiary, Interactive Therapy Group Consultants, Inc., offers a comprehensive range of services to children with developmental delays and disabilities.