[February 1, 2011 Via EDGAR Mr. Brad Skinner Mr. Bob Carrol Division of Corporation Finance 100 F Street, N.E. Re: SkyPeople Fruit Juice Form 10-K for the fiscal year ended December 31, 2009 File No. 1-14523 We have received your comment letter, dated January 18, 2011, on January 20, 2011, relating to our Annual Report on Form 10-K for the]
[February 1, 2011 Via EDGAR Mr. Brad Skinner Mr. Bob Carrol Division of Corporation Finance 100 F Street, N.E. Re: SkyPeople Fruit Juice Form 10-K for the fiscal year ended December 31, 2009 File No. 1-14523 We have received your comment letter, dated January 18, 2011, on January 20, 2011, relating to our Annual Report on Form 10-K for the]
[FORM 8-K CURRENT REPORT December 9, 2010 Date of report (Date of earliest event reported): AMERICAN LORAIN CORPORATION Nevada 001-34449 87-0430320 (State or other jurisdiction of (I.R.S. employer incorporation) identification no.) Shandong, China 276600 Beihuan Road (86) 539-7318818 [ ] [ ] [ ] [ ] Item 5.02 Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain]
[FORM 8-K CURRENT REPORT December 9, 2010 Date of report (Date of earliest event reported): AMERICAN LORAIN CORPORATION Nevada 001-34449 87-0430320 (State or other jurisdiction of (I.R.S. employer incorporation) identification no.) Shandong, China 276600 Beihuan Road (86) 539-7318818 [ ] [ ] [ ] [ ] Item 5.02 Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain]
[American Lorain Corporation December 7, 2010 Re: American Lorain Corporation Amendment No. 2 to Registration Statement on Form S-3 Filed December 7, 2010 File No. 333-169815 Dear Sir or Madam: Company In connection with this acceleration request, the Company acknowledges that: Please contact Ari Edelman of Kramer Levin Naftalis & Frankel LLP, outside counsel to the Company,]
[American Lorain Corporation December 7, 2010 Re: American Lorain Corporation Amendment No. 2 to Registration Statement on Form S-3 Filed December 7, 2010 File No. 333-169815 Dear Sir or Madam: Company In connection with this acceleration request, the Company acknowledges that: Please contact Ari Edelman of Kramer Levin Naftalis & Frankel LLP, outside counsel to the Company,]
[Registration No. 333-169815 Amendment No. 2 to 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 Junan County Shandong, China 276600 (+86) 539-7317959 United Corporate Services, Inc. 202 South Minnesota Street Carson City,] [Consent of Independent Registered Public Accounting Firm We hereby consent to your disclosure of our audit report dated March 11, 2010 on the consolidated financial statements as of and for the years ended December 31, 2009 and 2008, of American Lorain Corporation, in Amendment No. 2 to the Registration Statement on Form S-3. For the purpose of the aforesaid Form]
[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 to be "filed" for the purpose of Section 18 of the liabilities of]
