ALN [American Lorain] 10-K/A: (Original Filing)

[FORM 10-K/A AMENDMENT NO. 1) ( AMERICAN LORAIN CORPORATION Nevada 87-0430320 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification Number) Beihuan Zhong Road Junan County Shandong, People’s Republic of China, 276600 (86) 539-7318818 (Former name, former address and former fiscal year, if changed since last report) _____________________________________________________________________ Yes [ ] No [X] Yes [ ] No [X]] [Consent of Independent Registered Public Accounting Firm We consent to the incorporation by reference in the Registration Statements on Form S-8 (No. 333-160822) and Form S-3 (No., 333-164605, No. 333-169815 and No., 333-163395) of American Lorain Corporation of our report dated March 21, 2011 with respect to the consolidated financial statements of American Lorain Corporation, which report appears in this] [I, Si Chen, the Chief Executive Officer of American Lorain Corporation, certify that: 1. I have reviewed this annual report on Form 10-K/A of American Lorain Corporation; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of] [I, David She, the Chief Financial Officer of American Lorain Corporation, certify that: 1. I have reviewed this annual report on Form 10-K/A of American Lorain Corporation; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of] [OF THE SARBANES-OXLEY ACT OF 2002 1. 2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. th] [OF THE SARBANES-OXLEY ACT OF 2002 1. 2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. th]

ALN [American Lorain] 10-K: FORM 10-K For the fiscal year ended: December

[FORM 10-K For the fiscal year ended: December 31, 2011 For the transition period from __________ to ____________ AMERICAN LORAIN CORPORATION Nevada 87-0430320 (State or other jurisdiction of (I.R.S. Employer Identification Number) Beihuan Zhong Road (86) 539-7318818 Title of each class Name of each exchange on which registered Common Stock, par value $0.001 per share NYSE AMEX Yes [_] No] [Subsidiaries of American Lorain Corporation Name Place of Incorporation International Lorain Holdings, Inc. Cayman Islands Junan Hongrun People’s Republic of China Shandong Lorain People’s Republic of China Dongguan Lorain People’s Republic of China Shandong Greenpia People’s Republic of China Beijing Lorain People’s Republic of China Luotian Lorain People’s Republic of China] [Consent of Independent Registered Public Accounting Firm We consent to the incorporation by reference in the Registration Statements on Form S-8 (No. 333-160822) and Form S-3 (No. 333-164605, No. 333-169815 and No., 333-163395) of American Lorain Corporation of our report dated March 22, 2012 with respect to the consolidated financial statements of American Lorain Corporation, which report appears in this] [I, Si Chen, the Chief Executive Officer of American Lorain Corporation, certify that: 1. I have reviewed this annual report on Form 10-K of American Lorain Corporation; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of] [I, David She, the Chief Financial Officer of American Lorain Corporation, certify that: 1. I have reviewed this annual report on Form 10-K of American Lorain Corporation; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of] [1. 2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. st] [1. 2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. st]

ALN [American Lorain] 10-K: (Original Filing)

[FORM 10-K For the fiscal year ended: December 31, 2011 For the transition period from __________ to ____________ AMERICAN LORAIN CORPORATION Nevada 87-0430320 (State or other jurisdiction of (I.R.S. Employer Identification Number) Beihuan Zhong Road (86) 539-7318818 Title of each class Name of each exchange on which registered Common Stock, par value $0.001 per share NYSE AMEX Yes [_] No] [Subsidiaries of American Lorain Corporation Name Place of Incorporation International Lorain Holdings, Inc. Cayman Islands Junan Hongrun People’s Republic of China Shandong Lorain People’s Republic of China Dongguan Lorain People’s Republic of China Shandong Greenpia People’s Republic of China Beijing Lorain People’s Republic of China Luotian Lorain People’s Republic of China] [Consent of Independent Registered Public Accounting Firm We consent to the incorporation by reference in the Registration Statements on Form S-8 (No. 333-160822) and Form S-3 (No. 333-164605, No. 333-169815 and No., 333-163395) of American Lorain Corporation of our report dated March 22, 2012 with respect to the consolidated financial statements of American Lorain Corporation, which report appears in this] [I, Si Chen, the Chief Executive Officer of American Lorain Corporation, certify that: 1. I have reviewed this annual report on Form 10-K of American Lorain Corporation; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of] [I, David She, the Chief Financial Officer of American Lorain Corporation, certify that: 1. I have reviewed this annual report on Form 10-K of American Lorain Corporation; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of] [1. 2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. st] [1. 2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. st]

ALN [American Lorain] CORRESP: (Original Filing)

[American Lorain Corporation Beihuan Road Junan County Shandong, China 276600 March 22, 2012 Re: American Lorain Corporation Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 31, 2011 Response Letter Dated February 6, 2012 File No. 1-34449 Dear Mr. Skinner: On behalf of American Lorain Corporation (“we” or the “Company’), we respond as follows to the Staff’s comment]

ALN [American Lorain] CORRESP: American Lorain Corporation Beihuan Road Junan County Shandong,

[American Lorain Corporation Beihuan Road Junan County Shandong, China 276600 March 22, 2012 Re: American Lorain Corporation Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 31, 2011 Response Letter Dated February 6, 2012 File No. 1-34449 Dear Mr. Skinner: On behalf of American Lorain Corporation (“we” or the “Company’), we respond as follows to the Staff’s comment]

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