[Albany Northern Virginia 303 Peachtree Street, NE • Suite 5300 THOMAS WARDELL EMAIL ADDRESS Direct Phone: 404.527.4990 twardell@mckennalong.com Direct Fax: 404.527.4198 December 24, 2014 VIA: EDGAR Re: American Lorain Corporation Form 10-K for Fiscal Year Ended December 31, 2013 Filed March 31, 2014 Definitive Proxy Statement on Schedule 14A Filed April 30, 2014 Form 10-Q for Quarterly Period Ended September]