[American Lorain Corporation April 5, 2010 VIA EDGAR AND FEDERAL EXPRESS Mr. Anne Nguyen Parker Re: American Lorain Corporation Dear Ms. Parker: On behalf of American Lorain Corporation ("we" or the "Company"), we respond as follows to the Staffs comment letter dated February 19, 2010 relating to the above-captioned registration statement on Form S-3. Captions and page references herein correspond]
[American Lorain Corporation April 5, 2010 VIA EDGAR AND FEDERAL EXPRESS Mr. Anne Nguyen Parker Re: American Lorain Corporation Dear Ms. Parker: On behalf of American Lorain Corporation ("we" or the "Company"), we respond as follows to the Staffs comment letter dated February 19, 2010 relating to the above-captioned registration statement on Form S-3. Captions and page references herein correspond]
[FORM 10-K/A (Amendment No. 2) For the fiscal year ended: December 31, 2008 For the transition period from __________ to ____________ AMERICAN LORAIN CORPORATION Delaware 87-0430320 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification Number) Beihuan Zhong Road (86) 539-7318818 (Former name, former address and former fiscal year, if changed since last report) Yes [ ] No] [Section 302 of the Sarbanes-Oxley Act of 2002 I, Si Chen, the Chief Executive Officer of American Lorain Corporation, certify that: 1. I have reviewed this annual report on Form 10-K of American Lorain Corporation; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary] [Section 302 of the Sarbanes-Oxley Act of 2002 I, Yilun Jin, the Chief Financial Officer of American Lorain Corporation, certify that: 1. I have reviewed this annual report on Form 10-K of American Lorain Corporation; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary] [1. 2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. th] [1. 2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. th]
[FORM 10-K/A (Amendment No. 2) For the fiscal year ended: December 31, 2008 For the transition period from __________ to ____________ AMERICAN LORAIN CORPORATION Delaware 87-0430320 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification Number) Beihuan Zhong Road (86) 539-7318818 (Former name, former address and former fiscal year, if changed since last report) Yes [ ] No] [Section 302 of the Sarbanes-Oxley Act of 2002 I, Si Chen, the Chief Executive Officer of American Lorain Corporation, certify that: 1. I have reviewed this annual report on Form 10-K of American Lorain Corporation; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary] [Section 302 of the Sarbanes-Oxley Act of 2002 I, Yilun Jin, the Chief Financial Officer of American Lorain Corporation, certify that: 1. I have reviewed this annual report on Form 10-K of American Lorain Corporation; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary] [1. 2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. th] [1. 2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. th]
[American Lorain Corporation Reports Results for the Fourth Quarter and Full Year, 2009 JUNAN COUNTY, China Fourth Quarter 2009 Highlights Revenue for the fourth quarter 2009 was $62.9 million, up 11.0% for the quarter. Operating income was $9.4 million, up 9.1% from the previous year. Net income was $6.3 million, a decrease of 1.5% versus prior year. EPS was $0.24] [____________________________ FORM 8-K CURRENT REPORT Date of Report (Date of Earliest Event Reported): March 29, 2010 AMERICAN LORAIN CORPORATION Delaware (State of Incorporation) 001-34449 (Commission File No.) 87-0430320 Shandong, China 276600 Beihuan Road (86) 539-7318818 £ £ £ £ Item 2.02. Results of Operations and Financial Condition.]
[American Lorain Corporation Reports Results for the Fourth Quarter and Full Year, 2009 JUNAN COUNTY, China Fourth Quarter 2009 Highlights Revenue for the fourth quarter 2009 was $62.9 million, up 11.0% for the quarter. Operating income was $9.4 million, up 9.1% from the previous year. Net income was $6.3 million, a decrease of 1.5% versus prior year. EPS was $0.24] [____________________________ FORM 8-K CURRENT REPORT Date of Report (Date of Earliest Event Reported): March 29, 2010 AMERICAN LORAIN CORPORATION Delaware (State of Incorporation) 001-34449 (Commission File No.) 87-0430320 Shandong, China 276600 Beihuan Road (86) 539-7318818 £ £ £ £ Item 2.02. Results of Operations and Financial Condition.]
[FORM 10-K For the fiscal year ended: December 31, 2009 For the transition period from ______________ to ________________ AMERICAN LORAIN CORPORATION Nevada 87-0430320 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification Number) Beihuan Zhong Road Junan County Shandong, Peoples Republic of China, 276600 (86) 539-7318818 (Former name, former address and former fiscal year, if changed since last] [I, Si Chen, the Chief Executive Officer of American Lorain Corporation, certify that: 1. I have reviewed this annual report on Form 10-K of American Lorain Corporation; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of] [I, Yilun Jin, the Chief Financial Officer of American Lorain Corporation, certify that: 1. I have reviewed this annual report on Form 10-K of American Lorain Corporation; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of] [1. 2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. th] [1. 2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. th]
[FORM 10-K For the fiscal year ended: December 31, 2009 For the transition period from ______________ to ________________ AMERICAN LORAIN CORPORATION Nevada 87-0430320 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification Number) Beihuan Zhong Road Junan County Shandong, Peoples Republic of China, 276600 (86) 539-7318818 (Former name, former address and former fiscal year, if changed since last] [I, Si Chen, the Chief Executive Officer of American Lorain Corporation, certify that: 1. I have reviewed this annual report on Form 10-K of American Lorain Corporation; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of] [I, Yilun Jin, the Chief Financial Officer of American Lorain Corporation, certify that: 1. I have reviewed this annual report on Form 10-K of American Lorain Corporation; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of] [1. 2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. th] [1. 2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. th]
[American Lorain Corporation March 1, 2010 VIA EDGAR AND FEDERAL EXPRESS Mr. Anne Nguyen Parker Re: American Lorain Corporation Dear Ms. Parker: On behalf of American Lorain Corporation ("we" or the "Company"), we respond as follows to the Staff's comment letter dated February 19, 2010 relating to the above-captioned registration statement on Form S-3. Captions and page references herein correspond]
[American Lorain Corporation March 1, 2010 VIA EDGAR AND FEDERAL EXPRESS Mr. Anne Nguyen Parker Re: American Lorain Corporation Dear Ms. Parker: On behalf of American Lorain Corporation ("we" or the "Company"), we respond as follows to the Staff's comment letter dated February 19, 2010 relating to the above-captioned registration statement on Form S-3. Captions and page references herein correspond]
