LOS ANGELES, CA Monday Sep.17.2007 /netmusiccountdown.com/ -- Panic! At The Disco has written their second album for a second time, says guitarist Ryan Ross.

The band scrapped their first pass at the record this summer, and started all over from scratch. Ross tells MTV News, "We've had quite an interesting last nine months. We were in the mountains for a while, writing songs, and we moved to L.A. for a bit, and then we decided to start over in July. So now we're kind of trying to finish writing this second, second record. Actually, it's almost like our third record, since we were like three-quarters finished with the other one before we scrapped it."

According to drummer Spencer Smith, the new album may drop as early as February 2008, with the first single coming possibly before the end of 2007.

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