[American Lorain Corporation February 20, 2015 Via EDGAR Division of Corporation Finance 100 F Street, NE Attn: H. Roger Schwall Assistant Director Re: American Lorain Corporation Form 10-K for Fiscal Year Ended December 31, 2013 Filed March 31, 2014 Response dated January 16, 2015 File No. 1-34449 Dear Mr. Schwall: American Lorain Corporation(“ALN” or the “Company” and sometimes referred to]