GRO [AGRIA] CORRESP: (Original Filing)

[Item5. Operating and Financial Review and Prospects, page 40 D. Trend Information, page 57 1. We note from your response to comment one of our letter dated February17, 2011 that you do not believe the proposed divestiture of P3A was probable, because it was subject to approval by the audit committee. In Item7 of your]

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AMCF [Andatee China Marine Fuel Services] 10-K/A: EXPLANATORY NOTE “ ” Table of Contents Part

[EXPLANATORY NOTE “ ” Table of Contents Part I 3 ITEM 1. Business 5 ITEM 1A. Risk Factors 22 ITEM 1b.] [CERTIFICATION I, An Fengbin, certify that: 1. I have reviewed this Form 10-K/A of Andatee China Marine Fuel Services Corporation; 2. Based on my knowledge, this report does not contain 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 such statements were] [CERTIFICATION I, Wen Tong, certify that: 1. I have reviewed this Form 10-K/A of Andatee China Marine Fuel Services Corporation; 2. Based on my knowledge, this report does not contain 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 such statements were] [CERTIFICATION OF CHIEF EXECUTIVE OFFICER 2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company for said period. An Fengbin, Chief Executive Officer EX-32.1 7 v217461_ex32-1.htm EX-32.1] [CERTIFICATION OF CHIEF FINANCIAL OFFICER 2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company for said period. Wen Tong, Chief Financial Officer EX-32.2 8 v217461_ex32-2.htm EX-32.2]

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