American Telecom Services Inc Watch

from 10-Q 32 pages 1. Ats Obligations

from 8-K 16 pages Registration Rights Agreement

from 10-K 50 pages Lease Agreement Concourse Atlanta, Georgia

from 10-K 1 page April 28, 2006 Re: Assignment of November 25, 2003 Letter Agreement by and Between Idt Puerto Rico & Co. and American Telecom Services Corporation (“Agreement”)

from 10-K 12 pages Employment Agreement (The “Agreement”) Dated February 6, 2006 (The “Effective Time”) by and Between Yu Wen Ching, an Individual (The “Employee”), and American Telecom Services, Inc., a Delaware Corporation (The “Company”)

from 10-K 12 pages Employment Agreement (The “Agreement”) Dated February 6, 2006 (The “Effective Time”) by and Between Adam Somer, an Individual (The “Employee”), and American Telecom Services, Inc., a Delaware Corporation (The “Company”)

from 10-K 12 pages Employment Agreement (The “Agreement”) Dated February 6, 2006 (The “Effective Time”) by and Between Bruce Layman, an Individual (The “Employee”), and American Telecom Services, Inc., a Delaware Corporation (The “Company”)

from 10-K 12 pages Employment Agreement (The “Agreement”) Dated February 6, 2006 (The “Effective Time”) by and Between Bruce Hahn, an Individual (The “Employee”), and American Telecom Services, Inc., a Delaware Corporation (The “Company”)

from S-1/A 37 pages This Agreement (“Agreement”), Effective as of the Date Executed by the Last to Sign of the Parties (“Effective Date”), Between Sunrocket, Inc. (“Service Provider” Hereinafter Referred to as “Sp”), a Delaware Corporation, Located at 8615 Westwood Center Drive, Vienna, Virginia 22182, and American Telecom Services, Inc., a Delaware Corporation (“Ats”) Located at 2466 Peck Road, City of Industry, Ca 90601 Memorializes the Obligations of the Parties in Connection With Voip Hardware (“Telephones” and/or “Telephone”) Provided by Ats, Associated With the Ats System (“Ats System”) as Described in Appendix a and Future Versions of the Telephone to Be Continuously Reviewed and Approved by the Parties From Time to Time. Such Approval May Not Be Unreasonably Withheld or Delayed. Sp Provides Internet Phone Services to Consumers, Including Communications and Customer Services (“Services”) to Support Customer Accounts (“Account” or “Accounts”). the Telephones Shall Be Preconfigured to Support an Sp Service Account. the Telephones Shall Be Distributed to Retail Outlets and Subsequent Resale to Consumers (“End Users”) Throughout the United States. 1. Ats Obligations

from S-1/A 38 pages Confidential November 26, 2003 Mr. Yu Wen Ching American Telecom Services Corporation 1191 Huntington Drive, Suite 311 Duarte, Ca 91010-2400 Re: Letter Agreement Our Reference# 15995: 1. Customer Obligations

from S-1/A 9 pages Form of Indemnification Agreement

from S-1/A 2 pages Very Truly Yours, Idt Puerto Rico & Co.: By: /S/ Douglas Maoko Its: President & CEO American Telecom Services Corporation. By: /S/ Adam Somer Its: President of Communications Services

from S-1/A 10 pages Marketing and Consulting Agreement

from S-1/A 11 pages Employment Agreement

from S-1/A 13 pages Services and Distribution Agreement

from S-1/A 5 pages Assignment Agreement

from S-1/A 12 pages Factoring Agreement

from S-1/A 6 pages Sales Contract

from S-1/A 5 pages Trust Account Agreement Article 1: Two Signatories Required at All Times for Disposition of the Fund in the Trust Account

from S-1/A 1 page [Letterhead of Gain Star International Limited]