ALN [American Lorain] EFFECT: .FormData {color: blue; background-color: white; font-size: small; font-family:

[.FormData {color: blue; background-color: white; font-size: small; font-family: Times, serif} .SmallFormData {color: blue; background-color: white; font-size: x-small; font-family: Times, serif} .FootnoteData {color: green; background-color: white; font-size: x-small; font-family: Times, serif} .FormText {font-size: x-small; font-family: arial, helvetica, sans-serif} .SmallFormText {font-size: xx-small; font-family: arial, helvetica, sans-serif} .FormTitle {font-size: medium; font-family: arial, helvetica, sans-serif; font-weight: bold} .FormName {font-size: large; font-family: arial, helvetica, sans-serif;]

ALN [American Lorain] EFFECT: (Original Filing)

[.FormData {color: blue; background-color: white; font-size: small; font-family: Times, serif} .SmallFormData {color: blue; background-color: white; font-size: x-small; font-family: Times, serif} .FootnoteData {color: green; background-color: white; font-size: x-small; font-family: Times, serif} .FormText {font-size: x-small; font-family: arial, helvetica, sans-serif} .SmallFormText {font-size: xx-small; font-family: arial, helvetica, sans-serif} .FormTitle {font-size: medium; font-family: arial, helvetica, sans-serif; font-weight: bold} .FormName {font-size: large; font-family: arial, helvetica, sans-serif;]

ALN [American Lorain] 8-K: (Original Filing)

[American Lorain Corporation Signs Letter of Intent to Acquire Shandong Greenpia Foodstuff Co., Ltd. Korean-Style Kimchi Food Processor will add over 20 new products to Lorain’s Cold Dish Product Segment JUNAN COUNTY, China On June 28, 2010, International Lorain Holding Inc. and is operating subsidiary, Junan Hongrun Food Co. Ltd, signed a LOI to acquire 100% ownership of Shandong Greenpia] [FORM 8-K CURRENT REPORT June 29, 2010 Date of report (Date of earliest event reported) AMERICAN LORAIN CORPORATION Nevada 001-34449 87-0430320 (State or other jurisdiction of (I.R.S. employer incorporation) identification no.) Beihuan Road Junan County Shandong, China 276600 (Zip Code) (86) 539-7318818 Item 8.01. Other Events. Item 9.01. (d) 99.1 American Lorain Corporation Press Release, dated June 29, 2010. AMERICAN]

ALN [American Lorain] 8-K: American Lorain Corporation Signs Letter of Intent to

[American Lorain Corporation Signs Letter of Intent to Acquire Shandong Greenpia Foodstuff Co., Ltd. Korean-Style Kimchi Food Processor will add over 20 new products to Lorain’s Cold Dish Product Segment JUNAN COUNTY, China On June 28, 2010, International Lorain Holding Inc. and is operating subsidiary, Junan Hongrun Food Co. Ltd, signed a LOI to acquire 100% ownership of Shandong Greenpia] [FORM 8-K CURRENT REPORT June 29, 2010 Date of report (Date of earliest event reported) AMERICAN LORAIN CORPORATION Nevada 001-34449 87-0430320 (State or other jurisdiction of (I.R.S. employer incorporation) identification no.) Beihuan Road Junan County Shandong, China 276600 (Zip Code) (86) 539-7318818 Item 8.01. Other Events. Item 9.01. (d) 99.1 American Lorain Corporation Press Release, dated June 29, 2010. AMERICAN]

ALN [American Lorain] POS AM: (Original Filing)

[Registration No. 333-163395 POST EFFECTIVE AMENDMENT NO. 1 TO FORM S-1 ON FORM S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 AMERICAN LORAIN CORPORATION Nevada 2068 87-0430320 (State or other jurisdiction of (Primary Standard Industrial (I.R.S. Employer incorporation or organization) Classification Code Number) Identification Number) Beihuan Road (+86) 539-7317959 (877) 734-8300 United Corporate Services, Inc. Copies to: Christopher S.] [Board of Directors Consent of Independent Registered Public Accounting Firm We hereby consent to your disclosure of our audit report dated March 11, 2010 and review report dated May 12, 2010 on the consolidated financial statements of American Lorain Corporation as of and for the years ended December 31, 2009 and 2008, respectively, and as of and for the period]

ALN [American Lorain] POS AM: Registration No. 333-163395 POST EFFECTIVE AMENDMENT NO. 1

[Registration No. 333-163395 POST EFFECTIVE AMENDMENT NO. 1 TO FORM S-1 ON FORM S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 AMERICAN LORAIN CORPORATION Nevada 2068 87-0430320 (State or other jurisdiction of (Primary Standard Industrial (I.R.S. Employer incorporation or organization) Classification Code Number) Identification Number) Beihuan Road (+86) 539-7317959 (877) 734-8300 United Corporate Services, Inc. Copies to: Christopher S.] [Board of Directors Consent of Independent Registered Public Accounting Firm We hereby consent to your disclosure of our audit report dated March 11, 2010 and review report dated May 12, 2010 on the consolidated financial statements of American Lorain Corporation as of and for the years ended December 31, 2009 and 2008, respectively, and as of and for the period]

ALN [American Lorain] EFFECT: (Original Filing)

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ALN [American Lorain] EFFECT: .FormData {color: blue; background-color: white; font-size: small; font-family:

[.FormData {color: blue; background-color: white; font-size: small; font-family: Times, serif} .SmallFormData {color: blue; background-color: white; font-size: x-small; font-family: Times, serif} .FootnoteData {color: green; background-color: white; font-size: x-small; font-family: Times, serif} .FormText {font-size: x-small; font-family: arial, helvetica, sans-serif} .SmallFormText {font-size: xx-small; font-family: arial, helvetica, sans-serif} .FormTitle {font-size: medium; font-family: arial, helvetica, sans-serif; font-weight: bold} .FormName {font-size: large; font-family: arial, helvetica, sans-serif;]

ALN [American Lorain] CORRESP: (Original Filing)

[American Lorain Corporation June 4, 2010 Ms. Anne Nguyen Parker Re: American Lorain Corporation Registration Statement on Form S-3 Filed January 29, 2010 File No. 333-164605 Dear Ms. Parker: Company In connection with this acceleration request, the Company acknowledges that: Please contact Ari Edelman of Kramer Levin Naftalis & Frankel LLP, outside counsel to the Company, at (212) 715-9341 upon]

ALN [American Lorain] CORRESP: American Lorain Corporation June 4, 2010 Ms. Anne

[American Lorain Corporation June 4, 2010 Ms. Anne Nguyen Parker Re: American Lorain Corporation Registration Statement on Form S-3 Filed January 29, 2010 File No. 333-164605 Dear Ms. Parker: Company In connection with this acceleration request, the Company acknowledges that: Please contact Ari Edelman of Kramer Levin Naftalis & Frankel LLP, outside counsel to the Company, at (212) 715-9341 upon]

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