Elements does not support AMR, you need to convert to something Elements understands like wave.
This type of file is not supported with Premiere Elements.
I'd recommend you convert it to a more conventional WAV file. You may be able to do this with the free download Audacity -- but no guarantees. I've never seen that audio file format used in a consumer video editing workflow.
I appreciate your feedback. I had been searching for ways to do it within Premiere for a while.
Audacity didn't support AMR. I ended up using http://www.amrplayer.com/. This easily converted to WAV.
For reference, AMR is the format the stock recording app in Android mobile devices uses. I'm also investigating connecting a USB microphone to my A500 tablet while traveling for better quality audio without carrying too much extra hardware.
Thank you for posting the utility that did the conversion for you.
We will probably link to this post in the future, as more people use mobile devices to record Audio.
Appreciated, and good luck,