AMCF [Andatee China Marine Fuel Services] CORRESP: January 27, 2010 F. Alec Orudjev Direct Phone
[January 27, 2010 F. Alec Orudjev Direct Phone (202) 912-4842 Direct Fax (202) 912-4830 aorudjev@cozen.com Division of Corporation Finance 100 F Street, N.E. Re: Dear Mr. Brown: Again, thank you for all your help and guidance throughout the review process. Sincerely, COZEN O'CONNOR Enclosures Cc: Ralph V. De Martino, Esq.]
