[American Lorain Corporation June 4, 2010 Ms. Anne Nguyen Parker Re: American Lorain Corporation Registration Statement on Form S-3 Filed January 29, 2010 File No. 333-164605 Dear Ms. Parker: 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, at (212) 715-9341 upon]
[American Lorain Corporation June 4, 2010 Ms. Anne Nguyen Parker Re: American Lorain Corporation Registration Statement on Form S-3 Filed January 29, 2010 File No. 333-164605 Dear Ms. Parker: 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, at (212) 715-9341 upon]
[Registration No. 333-164605 FORM S-3/A (Amendment No. 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 United Corporate Services, Inc. Copies to: Christopher S. Auguste, Esq. Ari Edelman, Esq. Kramer Levin Naftalis & Frankel] [] [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, respectively, and our review report dated May 12, 2010 on the consolidated financial statements as of March 31, 2010 and December 31,]
[Registration No. 333-164605 FORM S-3/A (Amendment No. 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 United Corporate Services, Inc. Copies to: Christopher S. Auguste, Esq. Ari Edelman, Esq. Kramer Levin Naftalis & Frankel] [] [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, respectively, and our review report dated May 12, 2010 on the consolidated financial statements as of March 31, 2010 and December 31,]
[American Lorain Corporation First Quarter 2010 Earnings Conference Call May 13, 2010 Operator: th Good morning ladies and gentlemen. Thank you for standing by. Welcome to the American Lorain First Quarter 2010 Earnings Conference Call. During todays presentation, all parties will be in a listen-only mode. Following the presentation, the conference will be open for questions. If you have a] [_____________________________________________ FORM 8-K CURRENT REPORT May 13, 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.) Beihuan Road Junan County Shandong, China 276600 (Zip Code) (86) 539-7318818 Item 2.02. Results of Operations and Financial Condition. Item 9.01. (d) 99.1 Transcript of conference call hosted]
[American Lorain Corporation First Quarter 2010 Earnings Conference Call May 13, 2010 Operator: th Good morning ladies and gentlemen. Thank you for standing by. Welcome to the American Lorain First Quarter 2010 Earnings Conference Call. During todays presentation, all parties will be in a listen-only mode. Following the presentation, the conference will be open for questions. If you have a] [_____________________________________________ FORM 8-K CURRENT REPORT May 13, 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.) Beihuan Road Junan County Shandong, China 276600 (Zip Code) (86) 539-7318818 Item 2.02. Results of Operations and Financial Condition. Item 9.01. (d) 99.1 Transcript of conference call hosted]
[for the First Quarter 2010 American Lorain Corporation Reports Results JUNAN COUNTY, China First Quarter 2010 Highlights Revenue reaches $24.6 million, up 15.8% from Q1 2009 Convenience foods sales increased 586.0% year over year Operating income was $3.3 million, up 10.6% from Q1 2009 Net income was $1.86 million, up 6% from Q1 2009 Earnings per diluted share was $0.07] [__________________________ FORM 8-K CURRENT REPORT May 13, 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.) Beihuan Road (86) 539-7318818 Item 2.02. Results of Operations and Financial Condition. On May 13, 2010, American Lorain Corporation issued a press release (d) 99.1 AMERICAN LORAIN CORPORATION]
[for the First Quarter 2010 American Lorain Corporation Reports Results JUNAN COUNTY, China First Quarter 2010 Highlights Revenue reaches $24.6 million, up 15.8% from Q1 2009 Convenience foods sales increased 586.0% year over year Operating income was $3.3 million, up 10.6% from Q1 2009 Net income was $1.86 million, up 6% from Q1 2009 Earnings per diluted share was $0.07] [__________________________ FORM 8-K CURRENT REPORT May 13, 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.) Beihuan Road (86) 539-7318818 Item 2.02. Results of Operations and Financial Condition. On May 13, 2010, American Lorain Corporation issued a press release (d) 99.1 AMERICAN LORAIN CORPORATION]
