AMCF [Andatee China Marine Fuel Services] S-1/A: PRELIMINARY PROSPECTUS Subject to Completion Dated December 9,

[PRELIMINARY PROSPECTUS Subject to Completion Dated December 9, 2009 2,500,000 Shares Andatee China Marine Fuel Services Corporation Common Stock This is a firm commitment initial public offering of 2,500,000 shares of our common stock. Prior to this offering, there has been no public market for our common stock. The initial public offering price for the shares of common stock offered] [THE REGISTERED HOLDER OF THIS PURCHASE OPTION BY ITS ACCEPTANCE HEREOF, AGREES THAT IT WILL NOT SELL, TRANSFER OR ASSIGN THIS PURCHASE OPTION EXCEPT AS HEREIN PROVIDED AND THE REGISTERED HOLDER OF THIS PURCHASE OPTION AGREES THAT IT WILL NOT SELL, TRANSFER, ASSIGN, PLEDGE OR HYPOTHECATE THIS PURCHASE OPTION FOR A PERIOD OF ONE HUNDRED EIGHTY DAYS FOLLOWING THE EFFECTIVE] [December 9, 2009 Board of Directors Andatee China Marine Fuel Services Corporation Dalian Ganjingzi District, Dalian Wan Lijiacun Unit C, No. 68 West Binhai Road, Xigang District Dalian People’s Republic of China On the basis of the foregoing, and in reliance thereon, we are of the opinion that: Very truly yours, Cozen O’Connor Cozen O’Connor 2 EX-5.1 12 v168367_ex5-1.htm] [Supplemental Agreement The items to be confirmed in the original version of Equity Replacement signed by all the four parties are as follows: 1. December 25, 2009 December 25, 2008 The signing date of the original agreement 2. In the Item 2.2 “party D promises that party B’s 1.2375 million shares and party C’s 1.2375 million shares are the shares] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the use in this Registration Statement on Form S-1 of our reports dated August 24, 2009 (except for the second paragraph of Note1, Note 2(x) and Note 19, as to which the date is November 6, 2009) relating to the combined and consolidated financial statements of Goodwill Rich International] [Division of Corporation Finance Page 2 “Dalian Xingyuan has three subsidiaries: Donggang Xingyuan Marine Bunker Company Ltd. (located in Dandong City, Liaoning Province, and established in April 2008 under the laws of the PRC), Xiangshan Yongshinanlian Petrol Company Ltd. (located in Xiangshan City, Zhejiang Province, and established in May 1997 under the laws of the PRC) and Rongcheng Xinfa Petrol]

AMCF [Andatee China Marine Fuel Services] CORRESP: (Original Filing)

[November 16, 2009 F. Alec Orudjev Direct Phone (202) 912-4842 Direct Fax (202) 912-4830 aorudjev@cozen.com VIA HAND DELIVERY Ms. Laura Nicholson Division of Corporation Finance 100 F Street, N.E. Re: Andatee China Marine Services Corporation (the “Company”) Dear Ms. Nicholson: Comment 1. Response : The comment is noted. Comment 2. Response : Division of Corporation Finance Page 2 Comment 3.]

AMCF [Andatee China Marine Fuel Services] CORRESP: November 16, 2009 F. Alec Orudjev Direct Phone

[November 16, 2009 F. Alec Orudjev Direct Phone (202) 912-4842 Direct Fax (202) 912-4830 aorudjev@cozen.com VIA HAND DELIVERY Ms. Laura Nicholson Division of Corporation Finance 100 F Street, N.E. Re: Andatee China Marine Services Corporation (the “Company”) Dear Ms. Nicholson: Comment 1. Response : The comment is noted. Comment 2. Response : Division of Corporation Finance Page 2 Comment 3.]

AMCF [Andatee China Marine Fuel Services] S-1/A: (Original Filing)

[PRELIMINARY PROSPECTUS Subject to Completion Dated November 16, 2009 2,500,000 Shares Andatee China Marine Fuel Services Corporation Common Stock This is a firm commitment initial public offering of 2,500,000 shares of our common stock. Prior to this offering, there has been no public market for our common stock. The initial public offering price for the shares of common stock offered] [November 16, 2009 Board of Directors Andatee China Marine Fuel Services Corporation Dalian Ganjingzi District, Dalian Wan Lijiacun Unit C, No. 68 West Binhai Road, Xigang District Dalian People’s Republic of China On the basis of the foregoing, and in reliance thereon, we are of the opinion that: Very truly yours, Cozen O’Connor Cozen O’Connor 2 EX-5.1 11 v165319_ex5-1.htm] [LOCK-UP AGREEMENT ________________, 2009 Rodman & Renshaw, LLC th 1251 Avenue of the Americas, 20 New York, NY 10020 Newbridge Securities Corporation Fort Lauderdale, Florida 33309 1451 West Cypress Creek Road, Suite 204 Re: Lock-Up Agreement Ladies and Gentlemen: This letter agreement (the “Agreement”) relates to the initial public offering (the “Offering”) by Andatee China Marine Fuel Services Corporation, a] [EMPLOYMENT AGREEMENT Agreement Executive Employer EMPLOYMENT AGREEMENT (this “ In consideration of the premises and the mutual covenants hereinafter set forth and other good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged, the parties hereto hereby agree as follows: 1. EMPLOYMENT OF EXECUTIVE. Employer hereby agrees to employ Executive, and Executive hereby agrees to be and] [Supplemental Agreement Supplemental Agreement Agreement Oriental Company This Supplemental Agreement (the “ WHEREAS: Star Blessing Andatee Goodwill Fusheng Oriental Subsidiaries WHEREAS: Transfer Share NOW, THRERFORE, 1, Amendment to the Agreement. 1) Article 2 of the Agreement will cease to be effective. 2) Ms. LAI WaiChi agrees that Mr. An Fengbin will be entitled to the right of obtaining the Transfer] [Authorization Agreement Agreement Minority Shareholders This Authorization Agreement (this “ WHEREAS Xingyuan WHEREAS WHEREAS WHEREAS , Star Blessing wholly-owned by Ms. LAI WaiChi, a citizen of Hong Kong; Goodwill WHEREAS WHEREAS NOW, THEREFORE, in consideration of the mutual promises of the parties and the terms and conditions hereof, the parties hereby agree as follows: 1, Authorization of Minority Interests The] [Authorization Letter H412251(A) 210211196701081410 I, Mrs.LAI WaiChi ,a citizen of the Hong Kong (the “HK”) with the ID No. of As the sole director of Oriental, Star Blessing, Goodwill and the potential wholly foreign owned enterprise(WFOE) in Dalian, China, I irrevocably authorize Mr. An Fengbin to exercise director’s rights of Oriental, Star Blessing, Goodwill and WFOE. I undertake that I] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the use in this Registration Statement on Form S-1 of our reports dated August 24, 2009 (except for the second paragraph of Note 1, Note 2(x) and Note 19, as to which the date is November 6, 2009) relating to the combined and consolidated financial statements of Goodwill Rich]

AMCF [Andatee China Marine Fuel Services] S-1/A: PRELIMINARY PROSPECTUS Subject to Completion Dated November 16,

[PRELIMINARY PROSPECTUS Subject to Completion Dated November 16, 2009 2,500,000 Shares Andatee China Marine Fuel Services Corporation Common Stock This is a firm commitment initial public offering of 2,500,000 shares of our common stock. Prior to this offering, there has been no public market for our common stock. The initial public offering price for the shares of common stock offered] [November 16, 2009 Board of Directors Andatee China Marine Fuel Services Corporation Dalian Ganjingzi District, Dalian Wan Lijiacun Unit C, No. 68 West Binhai Road, Xigang District Dalian People’s Republic of China On the basis of the foregoing, and in reliance thereon, we are of the opinion that: Very truly yours, Cozen O’Connor Cozen O’Connor 2 EX-5.1 11 v165319_ex5-1.htm] [LOCK-UP AGREEMENT ________________, 2009 Rodman & Renshaw, LLC th 1251 Avenue of the Americas, 20 New York, NY 10020 Newbridge Securities Corporation Fort Lauderdale, Florida 33309 1451 West Cypress Creek Road, Suite 204 Re: Lock-Up Agreement Ladies and Gentlemen: This letter agreement (the “Agreement”) relates to the initial public offering (the “Offering”) by Andatee China Marine Fuel Services Corporation, a] [EMPLOYMENT AGREEMENT Agreement Executive Employer EMPLOYMENT AGREEMENT (this “ In consideration of the premises and the mutual covenants hereinafter set forth and other good and valuable consideration, the receipt and sufficiency of which is hereby acknowledged, the parties hereto hereby agree as follows: 1. EMPLOYMENT OF EXECUTIVE. Employer hereby agrees to employ Executive, and Executive hereby agrees to be and] [Supplemental Agreement Supplemental Agreement Agreement Oriental Company This Supplemental Agreement (the “ WHEREAS: Star Blessing Andatee Goodwill Fusheng Oriental Subsidiaries WHEREAS: Transfer Share NOW, THRERFORE, 1, Amendment to the Agreement. 1) Article 2 of the Agreement will cease to be effective. 2) Ms. LAI WaiChi agrees that Mr. An Fengbin will be entitled to the right of obtaining the Transfer] [Authorization Agreement Agreement Minority Shareholders This Authorization Agreement (this “ WHEREAS Xingyuan WHEREAS WHEREAS WHEREAS , Star Blessing wholly-owned by Ms. LAI WaiChi, a citizen of Hong Kong; Goodwill WHEREAS WHEREAS NOW, THEREFORE, in consideration of the mutual promises of the parties and the terms and conditions hereof, the parties hereby agree as follows: 1, Authorization of Minority Interests The] [Authorization Letter H412251(A) 210211196701081410 I, Mrs.LAI WaiChi ,a citizen of the Hong Kong (the “HK”) with the ID No. of As the sole director of Oriental, Star Blessing, Goodwill and the potential wholly foreign owned enterprise(WFOE) in Dalian, China, I irrevocably authorize Mr. An Fengbin to exercise director’s rights of Oriental, Star Blessing, Goodwill and WFOE. I undertake that I] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the use in this Registration Statement on Form S-1 of our reports dated August 24, 2009 (except for the second paragraph of Note 1, Note 2(x) and Note 19, as to which the date is November 6, 2009) relating to the combined and consolidated financial statements of Goodwill Rich]

AMCF [Andatee China Marine Fuel Services] CORRESP: (Original Filing)

[October 21, 2009 F. Alec Orudjev Direct Fax (202) 912-4830 aorudjev@cozen.com Attorney-Advisor Division of Corporation Finance 100 F Street, N.E. Re: Dear Mr. Brown: General Comment 1 Response: Division of Corporation Finance Page 2 Comment 2 Please advise us whether you intend to request of acceleration of effectiveness of your registration statement prior to approval of your securities for listing]

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