AMCF [Andatee China Marine Fuel Services] S-1/A: PRELIMINARY PROSPECTUS Subject to Completion Dated January 13,

[PRELIMINARY PROSPECTUS Subject to Completion Dated January 13, 2010 2,500,000 Shares Andatee China Marine Fuel Services Corporation Common Stock This is a firm commitment initial public offering of 2,500,000 shares of our common stock. Prior to this offering, there has been no public market for our common stock. The initial public offering price for the shares of common stock offered] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the use in this Registration Statement on Form S-1 of our reports dated August 24, 2009 (except for the second paragraph of Note1, Note 2(x) and Note 19, as to which the date is November 6, 2009) relating to the combined and consolidated financial statements of Goodwill Rich International] [Division of Corporation Finance Page 2 “(2) In the case of an initial registration statement under the Securities Act or Exchange Act for shares of its common equity, had a public float of less than $75 million as of a date within 30 days of the date of the filing of the registration statement, computed by multiplying the aggregate worldwide]

AMCF [Andatee China Marine Fuel Services] S-1/A: PRELIMINARY PROSPECTUS Subject to Completion Dated January 4,

[PRELIMINARY PROSPECTUS Subject to Completion Dated January 4, 2010 2,500,000 Shares Andatee China Marine Fuel Services Corporation Common Stock This is a firm commitment initial public offering of 2,500,000 shares of our common stock. Prior to this offering, there has been no public market for our common stock. The initial public offering price for the shares of common stock offered] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the use in this Registration Statement on Form S-1 of our reports dated August 24, 2009 (except for the second paragraph of Note1, Note 2(x) and Note 19, as to which the date is November 6, 2009) relating to the combined and consolidated financial statements of Goodwill Rich International] [CORRESP 14 filename14.htm]

AMCF [Andatee China Marine Fuel Services] S-1/A: (Original Filing)

[PRELIMINARY PROSPECTUS Subject to Completion Dated January 4, 2010 2,500,000 Shares Andatee China Marine Fuel Services Corporation Common Stock This is a firm commitment initial public offering of 2,500,000 shares of our common stock. Prior to this offering, there has been no public market for our common stock. The initial public offering price for the shares of common stock offered] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the use in this Registration Statement on Form S-1 of our reports dated August 24, 2009 (except for the second paragraph of Note1, Note 2(x) and Note 19, as to which the date is November 6, 2009) relating to the combined and consolidated financial statements of Goodwill Rich International] [CORRESP 14 filename14.htm]

AMCF [Andatee China Marine Fuel Services] S-1/A: (Original Filing)

[PRELIMINARY PROSPECTUS Subject to Completion Dated December 28, 2009 2,500,000 Shares Andatee China Marine Fuel Services Corporation Common Stock This is a firm commitment initial public offering of 2,500,000 shares of our common stock. Prior to this offering, there has been no public market for our common stock. The initial public offering price for the shares of common stock offered] [Supplemental Agreement The items to be confirmed in the original version of Equity Replacement signed by all the four parties are as follows: 1. December 25, 2009 December 25, 2008 The signing date of the original agreement 2. In the Item 2.2 “party D promises that party B’s 1.2375 million shares and party C’s 1.2375 million shares are the shares] [Amendment No. 1 to the Authorization Agreement Agreement Minority Shareholders This Amendment No. 1 to the Authorization Agreement, dated as of October 28, 2008 (the “ RECITALS WHEREAS Xingyuan WHEREAS WHEREAS WHEREAS Star Blessing Oriental WHEREAS NOW, THEREFORE Section 1. Rights of Minority shareholders 1. Authorization of Minority Interests “ In witness hereof, the parties have executed Amendment No. 1] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the use in this Registration Statement on Form S-1 of our reports dated August 24, 2009 (except for the second paragraph of Note 1, Note 2(x) and Note 19, as to which the date is November 6, 2009) relating to the combined and consolidated financial statements of Goodwill Rich] [Division of Corporation Finance Response Comment 3. We note your response to our prior comment 2 with respect to why Xingyuan entered into the contractual arrangements with Fusheng, rather than with an entity that was initially controlled by Mr. An. Please add related disclosure to your filing. Response Comment 4.]

AMCF [Andatee China Marine Fuel Services] S-1/A: PRELIMINARY PROSPECTUS Subject to Completion Dated December 28,

[PRELIMINARY PROSPECTUS Subject to Completion Dated December 28, 2009 2,500,000 Shares Andatee China Marine Fuel Services Corporation Common Stock This is a firm commitment initial public offering of 2,500,000 shares of our common stock. Prior to this offering, there has been no public market for our common stock. The initial public offering price for the shares of common stock offered] [Supplemental Agreement The items to be confirmed in the original version of Equity Replacement signed by all the four parties are as follows: 1. December 25, 2009 December 25, 2008 The signing date of the original agreement 2. In the Item 2.2 “party D promises that party B’s 1.2375 million shares and party C’s 1.2375 million shares are the shares] [Amendment No. 1 to the Authorization Agreement Agreement Minority Shareholders This Amendment No. 1 to the Authorization Agreement, dated as of October 28, 2008 (the “ RECITALS WHEREAS Xingyuan WHEREAS WHEREAS WHEREAS Star Blessing Oriental WHEREAS NOW, THEREFORE Section 1. Rights of Minority shareholders 1. Authorization of Minority Interests “ In witness hereof, the parties have executed Amendment No. 1] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the use in this Registration Statement on Form S-1 of our reports dated August 24, 2009 (except for the second paragraph of Note 1, Note 2(x) and Note 19, as to which the date is November 6, 2009) relating to the combined and consolidated financial statements of Goodwill Rich] [Division of Corporation Finance Response Comment 3. We note your response to our prior comment 2 with respect to why Xingyuan entered into the contractual arrangements with Fusheng, rather than with an entity that was initially controlled by Mr. An. Please add related disclosure to your filing. Response Comment 4.]

AMCF [Andatee China Marine Fuel Services] S-1/A: (Original Filing)

[PRELIMINARY PROSPECTUS Subject to Completion Dated December 9, 2009 2,500,000 Shares Andatee China Marine Fuel Services Corporation Common Stock This is a firm commitment initial public offering of 2,500,000 shares of our common stock. Prior to this offering, there has been no public market for our common stock. The initial public offering price for the shares of common stock offered] [THE REGISTERED HOLDER OF THIS PURCHASE OPTION BY ITS ACCEPTANCE HEREOF, AGREES THAT IT WILL NOT SELL, TRANSFER OR ASSIGN THIS PURCHASE OPTION EXCEPT AS HEREIN PROVIDED AND THE REGISTERED HOLDER OF THIS PURCHASE OPTION AGREES THAT IT WILL NOT SELL, TRANSFER, ASSIGN, PLEDGE OR HYPOTHECATE THIS PURCHASE OPTION FOR A PERIOD OF ONE HUNDRED EIGHTY DAYS FOLLOWING THE EFFECTIVE] [December 9, 2009 Board of Directors Andatee China Marine Fuel Services Corporation Dalian Ganjingzi District, Dalian Wan Lijiacun Unit C, No. 68 West Binhai Road, Xigang District Dalian People’s Republic of China On the basis of the foregoing, and in reliance thereon, we are of the opinion that: Very truly yours, Cozen O’Connor Cozen O’Connor 2 EX-5.1 12 v168367_ex5-1.htm] [Supplemental Agreement The items to be confirmed in the original version of Equity Replacement signed by all the four parties are as follows: 1. December 25, 2009 December 25, 2008 The signing date of the original agreement 2. In the Item 2.2 “party D promises that party B’s 1.2375 million shares and party C’s 1.2375 million shares are the shares] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the use in this Registration Statement on Form S-1 of our reports dated August 24, 2009 (except for the second paragraph of Note1, Note 2(x) and Note 19, as to which the date is November 6, 2009) relating to the combined and consolidated financial statements of Goodwill Rich International] [Division of Corporation Finance Page 2 “Dalian Xingyuan has three subsidiaries: Donggang Xingyuan Marine Bunker Company Ltd. (located in Dandong City, Liaoning Province, and established in April 2008 under the laws of the PRC), Xiangshan Yongshinanlian Petrol Company Ltd. (located in Xiangshan City, Zhejiang Province, and established in May 1997 under the laws of the PRC) and Rongcheng Xinfa Petrol]

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