[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]