ALN [American Lorain] S-3/A: (Original Filing)

[Registration No. 333-164605 FORM S-3/A (Amendment No. 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 United Corporate Services, Inc. Copies to: Christopher S. Auguste, Esq. Ari Edelman, Esq. Kramer Levin Naftalis & Frankel] [] [Consent of Independent Registered Public Accounting Firm We hereby consent to your disclosure of our audit report dated March 11, 2010 on the consolidated financial statements as of and for the years ended December 31, 2009 and 2008, respectively, and our review report dated May 12, 2010 on the consolidated financial statements as of March 31, 2010 and December 31,]

OIIM [O2MICRO INTERNATIONAL] 20-F: (Original Filing)

[2 TABLE OFNTENTS PART I Item 1. Identity of Directors, Senior Management andvisors 5 Item 2. Offer Statistics and Expected Timetable 5 Item 3. Key Information 5 Item 4. Information on thempany 14 Item 4A. Unresolved Staffmments 21 Item 5. Operating and Financial Review and Prospects 21] [2 Significant Subsidiaries of O 2 2 2 2 2 2 2 2 Internationalsetmpany, ayman Islandsmpany 2 O exh_81.htm 2 EX-8] [CERTIFICATION I, Sterling Du, certify that: 1. 2 I have reviewed this annual report on Form 20-F of O 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which] [CERTIFICATION I, Perry Kuo, certify that: 1. 2 I have reviewed this annual report on Form 20-F of O 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which] [O2Micro International Limited CERTIFICATION 2 (1) (2) the informationntained in the Report fairly presents, inl material respects, the financialndition and results of operations of thempany at thetes and for the periods indicated. Sterling Du Chief Executive Officer Perry Kuo Chief Financial Officer exh_13.htm 5 EX-13] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM 2 Wensent to theorporation by reference in Registration Statement Nos. 333-12670, 333-12672, 333-98425, 333-101452, 333-107975, 333-116596, 333-132251,333-153436 and 333-162489 on Form S-8 of our reportsted April 23, 2010 relating to thensolidated financial statements of O --------------------- Deloitte & Touche Taipei, Taiwan]

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ALN [American Lorain] S-3/A: Registration No. 333-164605 FORM S-3/A (Amendment No. 3)

[Registration No. 333-164605 FORM S-3/A (Amendment No. 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 United Corporate Services, Inc. Copies to: Christopher S. Auguste, Esq. Ari Edelman, Esq. Kramer Levin Naftalis & Frankel] [] [Consent of Independent Registered Public Accounting Firm We hereby consent to your disclosure of our audit report dated March 11, 2010 on the consolidated financial statements as of and for the years ended December 31, 2009 and 2008, respectively, and our review report dated May 12, 2010 on the consolidated financial statements as of March 31, 2010 and December 31,]

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