SPU [SkyPeople Fruit Juice] SC 13G/A: * The remainder of this cover page shall

[* The remainder of this cover page shall be filled out for a reporting person's initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter the disclosures provided in a prior cover page. The information required in the remainder of this cover page shall not be deemed]

ALN [American Lorain] CORRESP: (Original Filing)

[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 Staff’s comment letter dated December 21, 2011 relating to the above-captioned annual report on Form 10-K. Please note that for the Staff’s]

ALN [American Lorain] CORRESP: American Lorain Corporation February 6, 2012 Re: American

[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 Staff’s comment letter dated December 21, 2011 relating to the above-captioned annual report on Form 10-K. Please note that for the Staff’s]

SPU [SkyPeople Fruit Juice] CORRESP: SkyPeople Fruit Juice, Inc. 16F, National Bank Tower,

[SkyPeople Fruit Juice, Inc. 16F, National Bank Tower, No. 2 Gaoxin 1st Road, Xi’an, China 710075 Via EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Re: Mr. Ethan Horowitz, Branch Chief Ms. Shannon Buskirk, Staff Member SkyPeople Fruit Juice, Inc. Form 8-K filed on December 30, 2011 (File No. 001-34502) Dear Mr. Horowitz and Ms. Buskirk: The Company]

SPU [SkyPeople Fruit Juice] 8-K/A: (Original Filing)

[BDO Tel: +852 2218 8288 Fax: +852 2815 2239 www.bdo.com.hk th 25 111 Connaught Road Central Hong Kong 100 F Street N.E. January 13, 2012 Our ref: 074238/ah1211/1301 Dear Sirs: RE: SKYPEOPLE FRUIT JUICE, INC. We have been furnished with a copy of the response to Item 4.01 of the Amendment to Form 8-K for the event that occurred on] [FORM 8-K/A (Amendment No. 1 to Form 8-K) CURRENT REPORT Date of Report (Date of earliest event reported): December 23, 2011 SkyPeople Fruit Juice, Inc. Florida 001-34502 98-0222013 (State or other jurisdiction of incorporation) (IRS Employer Identification No.) 16F, National Development Bank Tower, No. 2, Gaoxin 1st Road, Xi’an, China 710075 (Zip code) 86-29-88377216]

SPU [SkyPeople Fruit Juice] 8-K/A: BDO Tel: +852 2218 8288 Fax: +852 2815

[BDO Tel: +852 2218 8288 Fax: +852 2815 2239 www.bdo.com.hk th 25 111 Connaught Road Central Hong Kong 100 F Street N.E. January 13, 2012 Our ref: 074238/ah1211/1301 Dear Sirs: RE: SKYPEOPLE FRUIT JUICE, INC. We have been furnished with a copy of the response to Item 4.01 of the Amendment to Form 8-K for the event that occurred on] [FORM 8-K/A (Amendment No. 1 to Form 8-K) CURRENT REPORT Date of Report (Date of earliest event reported): December 23, 2011 SkyPeople Fruit Juice, Inc. Florida 001-34502 98-0222013 (State or other jurisdiction of incorporation) (IRS Employer Identification No.) 16F, National Development Bank Tower, No. 2, Gaoxin 1st Road, Xi’an, China 710075 (Zip code) 86-29-88377216]

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