AMCF [Andatee China Marine Fuel Services] CORRESP: January 21, 2010 VIA EDGAR Mr. H. Roger

[January 21, 2010 VIA EDGAR Mr. H. Roger Schwall Assistant Director Division of Corporation Finance 100 F Street, NE With copies to: Laura Nicholson, Esq. Douglas Brown, Esq. Re: Andatee China Marine Fuel Services Corporation Registration Statement on Form S-1 (File No. 333-161577) Ladies and Gentlemen: Furthermore, please be advised of the following: Any questions should be addressed to Alec]

AMCF [Andatee China Marine Fuel Services] CORRESP: (Original Filing)

[January 21, 2010 Division of Corporate Finance 100 F Street, N.E. Re: Andatee China Marine Fuel Services Corporation Registration Statement on Form S-1 Registration No. 333-161577 (the “Registration Statement”) Dear Ladies and Gentlemen: Sent to Underwriters 1,430 Sent to Dealers 250 Sent to Institutional Investors 140 Sent to Others 850 Total: 2,670 Very truly yours Rodman & Renshaw, LLC Chief]

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