UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of
The Securities Exchange Act of 1934

Date of Report (Date of earliest event reported) 
May 31, 2012

ALLIED HEALTHCARE PRODUCTS, INC.
(Exact name of registrant as specified in its charter)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o    Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o    Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o    Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o    Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

On May 31, 2012, the Compensation Committee of Allied Healthcare Products, Inc. (the “Company”) approved a one-time payment of $25,000.00 to the Company’s Chief Executive Officer, Earl R. Refsland. The payment approximates the amount, on an after tax basis, that Mr. Refsland would have received under the Company’s 401(k) match program during the period from calendar years 1999 to 2010 on his contributions to his 401(k) account if his contributions during such period had been made pro-rata from all pay periods, after taking into account applicable limits on his payroll contributions to his 401(k) account in a given calendar year.

SIGNATURE

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 thereunto duly authorized.