SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549

SCHEDULE 13G
(Rule 13d-102)

INFORMATION TO BE INCLUDED IN STATEMENTS
FILED PURSUANT TO RULES 13d-1(b), (c) AND (d)
AND AMENDMENTS THERETO FILED PURSUANT TO 13d-2(b)
(Amendment No. 2)(1)

AmericasBank Corp.

(Name of Issuer)

Common Stock, par value $.01 per share

(Title of Class of Securities)

03061G104
(CUSIP NUMBER)

December 31, 2007

(Date of Event Which Requires Filing of this Statement)

Check the appropriate box to designate the rule pursuant to which this Schedule
is filed:

/ / Rule 13d-1(b)
/X/ Rule 13d-1(c)
/ / Rule 13d-1(d)

(1) The remainder of this cover page shall be filled out for a reporting person's initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter disclosures provided in a prior cover page.

The information required on the remainder of this cover page shall not be deemed to be "filed" for the purpose of Section 18 of the Securities Exchange Act of 1934 or otherwise subject to the liabilities of that section of the Act but shall be subject to all other provisions of the Act (however, see the Notes).


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NAME OF REPORTING PERSONS: Jeffrey A. Miller
I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY)
------------------------------------------------------------------------------------------------------------
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CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*

 (a) | |
 (b) |X|
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SEC USE ONLY

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CITIZENSHIP OR PLACE OF ORGANIZATION United States of America

------------------------------------------------------------------------------------------------------------
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 NUMBER OF SOLE VOTING POWER 0
 SHARES
 BENEFICIALLY
 OWNED BY
 EACH
 REPORTING
 PERSON WITH
------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
 SHARED VOTING POWER 0

------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
 SOLE DISPOSITIVE POWER 0

------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
 SHARED DISPOSITIVE POWER 0

------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON 0


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CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES
CERTAIN SHARES*
------------------------------------------------------------------------------------------------------------
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PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9) 0%

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TYPE OF REPORTING PERSON* IN

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 *SEE INSTRUCTION BEFORE FILLING OUT!



 -2-

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NAME OF REPORTING PERSONS: Eric D. Jacobs
I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY)
------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*

 (a) | |
 (b) |X|
------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
SEC USE ONLY

------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
CITIZENSHIP OR PLACE OF ORGANIZATION United States of America

------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
 NUMBER OF SOLE VOTING POWER 0
 SHARES
 BENEFICIALLY
 OWNED BY
 EACH
 REPORTING
 PERSON WITH
------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
 SHARED VOTING POWER 0

------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
 SOLE DISPOSITIVE POWER 0

------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
 SHARED DISPOSITIVE POWER 0

------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON 0


------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES
CERTAIN SHARES*
------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9) 0%

------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
TYPE OF REPORTING PERSON* IN

------------------------------------------------------------------------------------------------------------

 *SEE INSTRUCTION BEFORE FILLING OUT!


 -3-

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NAME OF REPORTING PERSONS: Miller & Jacobs Capital, L.L.C.
I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY) 13-3920489
------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*

 (a) | |
 (b) |X|
------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
SEC USE ONLY

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CITIZENSHIP OR PLACE OF ORGANIZATION U.S. Virgin Islands

------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
 NUMBER OF SOLE VOTING POWER 0
 SHARES
 BENEFICIALLY
 OWNED BY
 EACH
 REPORTING
 PERSON WITH
------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
 SHARED VOTING POWER 0

------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
 SOLE DISPOSITIVE POWER 0

------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
 SHARED DISPOSITIVE POWER 0

------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON 0


------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES
CERTAIN SHARES*
------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9) 0%

------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
TYPE OF REPORTING PERSON* CO

------------------------------------------------------------------------------------------------------------

 *SEE INSTRUCTION BEFORE FILLING OUT


 -4-

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NAME OF REPORTING PERSONS: Acadia Master Fund I, Ltd.
I.R.S. IDENTIFICATION NO. OF ABOVE PERSONS (ENTITIES ONLY)
------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP*

 (a) | |
 (b) |X|
------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
SEC USE ONLY

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CITIZENSHIP OR PLACE OF ORGANIZATION Cayman Islands

------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
 NUMBER OF SOLE VOTING POWER 0
 SHARES
 BENEFICIALLY
 OWNED BY
 EACH
 REPORTING
 PERSON WITH
------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
 SHARED VOTING POWER 0

------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
 SOLE DISPOSITIVE POWER 0

------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
 SHARED DISPOSITIVE POWER 0

------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON 0


------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
CHECK BOX IF THE AGGREGATE AMOUNT IN ROW (9) EXCLUDES
CERTAIN SHARES*
------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW (9) 0%

------------------------------------------------------------------------------------------------------------
------------------------------------------------------------------------------------------------------------
TYPE OF REPORTING PERSON* CO

------------------------------------------------------------------------------------------------------------


 -5-

Item 1(a). Name of Issuer:

 AmericasBank Corp.

Item 1(b). Address of Issuer's Principal Executive Offices:

 500 York Road
 Towson, Maryland 21204

Item 2(a). Name of Persons Filing:

 Jeffrey A. Miller
 Eric D. Jacobs
 Miller & Jacobs Capital, L.L.C.
 Acadia Master Fund I, Ltd.
 (collectively, the "Reporting Persons")

Item 2(b). Address of Principal Business Office or, if None, Residence:

 The principal business address of Jeffrey A. Miller, Eric D.
 Jacobs, and Miller & Jacobs Capital, L.L.C. is:

 P.O. Box 26039 Gallows Bay Station
 Christiansted, St. Croix, USVI 00824

 The principal business address of Acadia Master Fund I, Ltd.
 is:

 c/o Butterfield Fund Services (Bermuda) Limited
 Rosebank Centre
 11 Bermudiana Road
 Hamilton HM 08
 Bermuda

Item 2(c). Citizenship:

 Jeffrey A. Miller: United States of America
 Eric D. Jacobs: United States of America
 Miller & Jacobs Capital, L.L.C. is organized in the U.S. Virgin Islands
 Acadia Master Fund I, Ltd. is organized in the Cayman Islands

Item 2(d). Title of Class of Securities:

 Common Stock, par value $.01 per share

 -6-

Item 2(e). CUSIP Number:

 03061G104

Item 3. If this statement is filed pursuant to Rule 13d-1(b), or 13d-2(b) or (c), check whether the
 person filing is a: Not Applicable

 (a) [ ] Broker or dealer registered under
 Section 15 of the Exchange Act;

 (b) [ ] Bank as defined in Section 3(a)(6) of
 the Exchange Act;

 (c) [ ] Insurance Company as defined in Section
 3(a)(19) of the Exchange Act;

 (d) [ ] Investment Company registered under
 Section 8 of the Investment Company Exchange
 Act;

 (e) [ ] Investment Adviser in accordance with
 Rule 13d-1(b)(1)(ii)(E);

 (f) [ ] Employee Benefit Plan or Endowment Fund
 in accordance with Rule 13d-1(b)(1)(ii)(F);

 (g) [ ] Parent Holding Company or Control Person
 in accordance with Rule 13d-1(b)(1)(ii)(G);

 (h) [ ] Saving Association as defined in Section
 3(b) of The Federal Deposit Insurance Act;

 (i) [ ] Church Plan that is excluded from the
 definition of an Investment Company under
 Section 3(c)(14) of the Investment Company
 Act;

 (j) [ ] Group, in accordance with Rule
 13d-1(b)(1)(ii)(J).

Item 4. Ownership.

 A. Jeffrey A. Miller

 (a) Amount beneficially owned: 0
 (b) Percent of Class: 0%
 (c) Number of shares as to which such person has:

 (i) Sole power to vote or direct the vote: 0
 (ii) Shared power to vote or to direct the vote: 0
 (iii)Sole power to dispose or direct the disposition of: 0
 (iv) Shared power to dispose or to direct the disposition of 0


 -7-

 B. Eric D. Jacobs

 (a) Amount beneficially owned: 0
 (b) Percent of Class: 0%
 (c) Number of shares as to which such person has:

 (i) Sole power to vote or direct the vote: 0
 (ii) Shared power to vote or to direct the vote: 0
 (iii)Sole power to dispose or direct the disposition of: 0
 (iv) Shared power to dispose or to direct the disposition of: 0


 C. Miller & Jacobs Capital, L.L.C.

 (a) Amount beneficially owned: 0
 (b) Percent of Class: 0%
 (c) Number of shares as to which such person has:

 (i) Sole power to vote or direct the vote: 0
 (ii) Shared power to vote or to direct the vote: 0
 (iii)Sole power to dispose or direct the disposition of: 0
 (iv) Shared power to dispose or to direct the disposition of: 0


 D. Acadia Master Fund I, Ltd.

 (a) Amount beneficially owned: 0
 (b) Percent of Class: 0%
 (c) Number of shares as to which such person has:

 (i) Sole power to vote or direct the vote: 0
 (ii) Shared power to vote or to direct the vote: 0
 (iii)Sole power to dispose or direct the disposition of: 0
 (iv) Shared power to dispose or to direct the disposition of: 0


 As calculated in accordance with Rule 13d-3 of the Securities Exchange Act
of 1934, as amended, Jeffrey A. Miller, Eric D. Jacobs, Miller & Jacobs Capital,
L.L.C. and Acadia Master Fund I, Ltd. no longer beneficially own, directly or
indirectly, any shares of the Issuer's Common Stock.


 -8-

Item 5. Ownership of Five Percent or Less of a Class.

 If this statement is being filed to report the fact
 that as of the date hereof the reporting person has
 ceased to be the beneficial owner of more than five
 percent of the class of securities, check the
 following: [x]

Item 6. Ownership of More than Five Percent on Behalf of Another Person.

 Not Applicable

Item 7. Identification and Classification of the Subsidiary Which Acquired the Security Being Reported
 on by the Parent Holding Company.

 Not Applicable

Item 8. Identification and Classification of Members of the Group.

 Not Applicable

Item 9. Notice of Dissolution of Group.

 Not Applicable

Item 10. Certification.

 By signing below I certify that, to the best of my knowledge and
belief, the securities referred to above were not acquired and are not held for
the purpose of or with the effect of changing or influencing the control of the
issuer of the securities and were not acquired and are not held in connection
with or as a participant in any transaction having that purpose or effect.

-9-

SIGNATURE

After reasonable inquiry and to the best of my knowledge and belief, I certify that the information set forth in this statement is true, complete and correct.

Dated: February 12, 2008

 /s/ Jeffrey A. Miller
 --------------------------------------------
 Jeffrey A. Miller



 /s/ Eric D. Jacobs
 --------------------------------------------
 Eric D. Jacobs

MILLER & JACOBS CAPITAL, L.L.C.

By: /s/ Jeffrey A. Miller
 ----------------------------------------
Name: Jeffrey A. Miller
Title: Managing Member

ACADIA MASTER FUND I, LTD.

By: /s/ Jeffrey A. Miller
 ----------------------------------------
Name: Jeffrey A. Miller
Title: Director

EXHIBIT INDEX

Exhibits

1. Joint Filing Agreement, dated February 12, 2008, amongst Jeffrey A. Miller, Eric D. Jacobs, Miller & Jacobs Capital, L.L.C., and Acadia Master Fund I, Ltd.

-10-

EXHIBIT 1

JOINT FILING AGREEMENT

The undersigned hereby agree that this Statement on Schedule 13G with respect to the beneficial ownership of shares of Common Stock of AmericasBank Corp. is filed jointly on behalf of each of them.

Dated: February 12, 2008

 /s/ Jeffrey A. Miller
 --------------------------------------------
 Jeffrey A. Miller



 /s/ Eric D. Jacobs
 --------------------------------------------
 Eric D. Jacobs

MILLER & JACOBS CAPITAL, L.L.C.

By: /s/ Jeffrey A. Miller
 ----------------------------------------
Name: Jeffrey A. Miller
Title: Managing Member

ACADIA MASTER FUND I, LTD.

By: /s/ Jeffrey A. Miller
 ----------------------------------------
Name: Jeffrey A. Miller
Title: Director

-11-

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