The opening is as shown in figure. 1.
The feature of this tactics is P-7e unlike ordinal Opposing Rook.
I like the formation as shown in figure. 2 especially, the Rook turns to 7 line after figure. 1.
Incidentally, it's said the name "American" derives from the fact the creator of this tactics is from Yokohama city and there are "American wharf" there.
When you use this tactics, you move P-7e in the beginning (figure. 3).
After that, you move Rook to 8 line as in figure. 4 (Opposing Rook).
After figure. 1, you bump Rook as shown in figure. 5.
If you don't move G-7h in figure. 5, the opponent can exchange Rook and put it in 8h (figure. 6). You should take careful this.
If the opponent put P-8e in figure. 5, you can select R-8h or R-7f.
In the case you select R-8h, you can attack by S-7f (figure. 7).
After figure. 7, the opponent will N-9c and you will attack 9-line.
Some opponent will put P-8d in figure. 5.
In that case, I like R-7f as Ishida-style (figure. 8)
After figure. 8, you castle the King and attack like figure. 9.
The sample game is following.
In fact, the end of this game is time-out of the opponent.
I think I'm better in the last position because it's difficult for the opponent to maintain Threatmate without give Bishop or Silver.
In the last position of above game, if the opponent will put B-3f, which is ingenious move, it may be difficult for me to defence my King (figure. 10). If you find how sente win in this position, please tell me.
* Postsprict again
In figure. 10, S-2d+ is also ingenious move (figure. 11), because I can take Night in 2e and Bishop. So I think sente will win after all.