[February 6, 2012 Mr. Andrew Mew Accounting Branch Chief Division of Corporation Finance Re: Acorn International, Inc. Form 20-F for the Fiscal Year Ended December 31, 2010 Filed April 27, 2011 Response dated January 13, 2012 File No. 1-33429 Dear Mr. Mew: Acorn Company Comment Letter Form 20-F Commission On behalf of Acorn International, Inc. ( Staff For your convenience,]
[Brightest Power Holdings Limited 2 CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP* ¨ x (a) 3 SEC USE ONLY 4 CITIZENSHIP OR PLACE OF ORGANIZATION NUMBER OF SHARES BENEFICIALLY OWNED BY EACH REPORTING PERSON WITH 5 SOLE VOTING POWER (1) 15,900,000 ordinary shares 6 SHARED VOTING POWER 7 SOLE DISPOSITIVE POWER (1) 15,900,000 ordinary shares 8 SHARED]
[] [Certification by the Chief Executive Officer I, Don Dongjie Yang, certify that: 1. 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 made, not misleading with respect to the] [Certification by the Chief Financial Officer I, Weiguo Ge, certify that: 1. 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 made, not misleading with respect to the period] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in Registration Statement No. 333-143267 on Form S-8 of our report dated April 27, 2011, relating to the consolidated financial statements and financial statement schedule of Acorn International, Inc and its subsidiaries and variable interest entities (collectively the Company), which report expresses an unqualified opinion]
[Page CUSIP No. 22943F100 1. Names of Reporting Persons: IRS No. 13-2527171 2. Check the Appropriate Box if a Member of a Group (See Instructions): Joint filing 3. SEC Use Only 4. Citizenship or Place of Organization: Number of Shares Beneficially Owned by Each Reporting Person With: 5. Sole Voting Power: 0 6. Shared Voting Power: 12,990,429 7. Sole Dispositive]
[American Lorain Corporation February 6, 2012 Re: American Lorain Corporation Form 10-K for Fiscal Year Ended December 31, 2010 Dear Mr. Skinner: On behalf of American Lorain Corporation (we or the Company), we respond as follows to the Staffs comment letter dated December 21, 2011 relating to the above-captioned annual report on Form 10-K. Please note that for the Staffs]
[] [Certification by the Chief Executive Officer I, Don Dongjie Yang, certify that: 1. 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 made, not misleading with respect to the] [Certification by the Chief Financial Officer I, Weiguo Ge, certify that: 1. 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 made, not misleading with respect to the period] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in Registration Statement No. 333-143267 on Form S-8 of our report dated April 27, 2011, relating to the consolidated financial statements and financial statement schedule of Acorn International, Inc and its subsidiaries and variable interest entities (collectively the Company), which report expresses an unqualified opinion]
[Page CUSIP No. 22943F100 1. Names of Reporting Persons: IRS No. 13-2527171 2. Check the Appropriate Box if a Member of a Group (See Instructions): Joint filing 3. SEC Use Only 4. Citizenship or Place of Organization: Number of Shares Beneficially Owned by Each Reporting Person With: 5. Sole Voting Power: 0 6. Shared Voting Power: 12,990,429 7. Sole Dispositive]
[American Lorain Corporation February 6, 2012 Re: American Lorain Corporation Form 10-K for Fiscal Year Ended December 31, 2010 Dear Mr. Skinner: On behalf of American Lorain Corporation (we or the Company), we respond as follows to the Staffs comment letter dated December 21, 2011 relating to the above-captioned annual report on Form 10-K. Please note that for the Staffs]
[Schedule 13G Forms]
