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We present a classification theorem for separable amenable simple stably projectionless C -algebras with finite nuclear dimension whose K0 vanish on traces which satisfy the Universal Coefficient Theorem. One of C -algebras in the class is denoted by Z0 which has a unique tracial state, K_0(Z_0) = Z and K1(Z_0) = {0}. Let A and B be two separable amenable simple C -algebras satisfying the UCT. We show that A ⊗ Z_0 = B ⊗ Z_0 if and only if Ell(A ⊗ Z_0 ) = Ell(B ⊗ Z_0 ). A class of simple separable C -algebras which are approximately sub-homogeneous whose spectra having bounded dimension is shown to exhaust all possible Elliott invariant for C -algebras of the form A ⊗ Z_0 , where A is any finite separable simple amenable C -algebras.
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