SPU [SkyPeople Fruit Juice] S-3:

[] [CKR LAW LLP th 1330 Avenue of the Americas, 35 New York, NY 10019 August 6, 2015 To the Board of Directors SkyPeople Fruit Juice, Inc. 16F, China Development Bank Tower, No. 2, Gaoxin 1st Road, Xi’an, PRC 710075 Re: SkyPeople Fruit Juice, Inc. Registration Statement on Form S-3 Gentlemen: Company Commission Act Registration Statement Prospectus Prospectus Supplement Securities We] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in the Registration Statement on Form S-3 of SkyPeople Fruit Juice, Inc. of our report dated March 31, 2015, with respect to the consolidated balance sheet of SkyPeople Fruit Juice, Inc. as of December 31, 2014, and the related consolidated statements of income and comprehensive] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM Hackensack, New Jersey August 7, 2015 EX-23.2 4 fs32015ex23ii_skypeople.htm CONSENT OF PARITZ & COMPANY, P.A.]

ALN [American Lorain] EFFECT: (Original Filing)

[.FormData {color: blue; background-color: white; font-size: small; font-family: Times, serif} .SmallFormData {color: blue; background-color: white; font-size: x-small; font-family: Times, serif} .FootnoteData {color: green; background-color: white; font-size: x-small; font-family: Times, serif} .FormText {font-size: x-small; font-family: arial, helvetica, sans-serif} .SmallFormText {font-size: xx-small; font-family: arial, helvetica, sans-serif} .FormTitle {font-size: medium; font-family: arial, helvetica, sans-serif; font-weight: bold} .FormName {font-size: large; font-family: arial, helvetica, sans-serif;]

ALN [American Lorain] EFFECT: .FormData {color: blue; background-color: white; font-size: small; font-family:

[.FormData {color: blue; background-color: white; font-size: small; font-family: Times, serif} .SmallFormData {color: blue; background-color: white; font-size: x-small; font-family: Times, serif} .FootnoteData {color: green; background-color: white; font-size: x-small; font-family: Times, serif} .FormText {font-size: x-small; font-family: arial, helvetica, sans-serif} .SmallFormText {font-size: xx-small; font-family: arial, helvetica, sans-serif} .FormTitle {font-size: medium; font-family: arial, helvetica, sans-serif; font-weight: bold} .FormName {font-size: large; font-family: arial, helvetica, sans-serif;]

ALN [American Lorain] CORRESP: (Original Filing)

[AMERICAN LORAIN CORPORATION August 10, 2015 VIA EDGAR Re: American Lorain Corporation Registration Statement on Form S-3 Filed July 29, 2015 File No. 333-205927 Dear Mr. Schwall: If you have any further comments or require any further information or if any questions should arise in connection with this submission, please call Mr. Thomas Wardell at (404) 527-4990 or Mr. Jeffrey]

ALN [American Lorain] CORRESP: AMERICAN LORAIN CORPORATION August 10, 2015 VIA EDGAR

[AMERICAN LORAIN CORPORATION August 10, 2015 VIA EDGAR Re: American Lorain Corporation Registration Statement on Form S-3 Filed July 29, 2015 File No. 333-205927 Dear Mr. Schwall: If you have any further comments or require any further information or if any questions should arise in connection with this submission, please call Mr. Thomas Wardell at (404) 527-4990 or Mr. Jeffrey]

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

[Registration No. 333-205927 Amendment No. 1 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 (+86) 539-7317959 Mr. Si Chen Copies to: Thomas Wardell, Esq. Dentons US, LLP 303 Peachtree Street, NE, Suite 5300 Approximate] [Thomas Wardell Thomas.wardell@dentons.com Salans FMC SNR Denton D 404.527.4990 McKenna Long dentons.com Dentons US LLP 303 Peachtree Street, NE Suite 5300, Atlanta, GA 30308 August 6, 2015 Board of Directors Re: Primary Registration Statement on Form S-3 Gentlemen: Company Registration Statement Commission Act Common Stock We have acted as counsel to American Lorain Corporation, a Nevada corporation (the “ American] []

ALN [American Lorain] S-3/A: Registration No. 333-205927 Amendment No. 1 REGISTRATION STATEMENT

[Registration No. 333-205927 Amendment No. 1 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 (+86) 539-7317959 Mr. Si Chen Copies to: Thomas Wardell, Esq. Dentons US, LLP 303 Peachtree Street, NE, Suite 5300 Approximate] [Thomas Wardell Thomas.wardell@dentons.com Salans FMC SNR Denton D 404.527.4990 McKenna Long dentons.com Dentons US LLP 303 Peachtree Street, NE Suite 5300, Atlanta, GA 30308 August 6, 2015 Board of Directors Re: Primary Registration Statement on Form S-3 Gentlemen: Company Registration Statement Commission Act Common Stock We have acted as counsel to American Lorain Corporation, a Nevada corporation (the “ American] []

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

[Registration No. 333-______ FORM S-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 (+86) 539-7317959 Mr. Si Chen Copies to: Thomas Wardell, Esq. Dentons US, LLP 303 Peachtree Street, NE, Suite 5300 Approximate date] [Thomas Wardell Thomas.wardell@dentons.com Salans FMC SNR Denton McKenna Long Dentons US LLP dentons.com 303 Peachtree Street, NE Suite 5300, Atlanta, GA 30308 July 29, 2015 Board of Directors Re: Primary Registration Statement on Form S-3 Gentlemen: Company Registration Statement Commission Act Common Stock We have acted as counsel to American Lorain Corporation, a Nevada corporation (the “ American Lorain Based] []

Skip to toolbar