ALN [American Lorain] CORRESP: (Original Filing)

[American Lorain Corporation January 16, 2015 Via EDGAR Re: Re: American Lorain Corporation Form 10-K for Fiscal Year Ended December 31, 2013 Filed March 31, 2014 Definitive Proxy Statement on Schedule 14A Filed April 30, 2014 Form 10-Q for Quarterly Period Ended September 30, 2014 Filed November 19, 2014 File No. 1-34449 Dear Mr. Schwall: American Lorain Corporation(“ALN” or the] [CORRESP 2 filename2.htm]

ALN [American Lorain] CORRESP: American Lorain Corporation January 16, 2015 Via EDGAR

[American Lorain Corporation January 16, 2015 Via EDGAR Re: Re: American Lorain Corporation Form 10-K for Fiscal Year Ended December 31, 2013 Filed March 31, 2014 Definitive Proxy Statement on Schedule 14A Filed April 30, 2014 Form 10-Q for Quarterly Period Ended September 30, 2014 Filed November 19, 2014 File No. 1-34449 Dear Mr. Schwall: American Lorain Corporation(“ALN” or the] [CORRESP 2 filename2.htm]

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

[Paritz & Company, P.A. 15 Warren Street, Suite 25 Hackensack, New Jersey 07601 (201)342-7753 Fax: (201) 342-7598 Certified Public Accountants December 31, 2014 100 F Street, N.E. Dear Sirs/Madams: We have read Item 4.01 of SkyPeople Fruit Juice, Inc.’s Form 8-K dated December 31, 2014 and we agree with the statements contained therein concerning our firm. Very truly yours, EX-16.1] []

SPU [SkyPeople Fruit Juice] 8-K: Paritz & Company, P.A. 15 Warren Street, Suite

[Paritz & Company, P.A. 15 Warren Street, Suite 25 Hackensack, New Jersey 07601 (201)342-7753 Fax: (201) 342-7598 Certified Public Accountants December 31, 2014 100 F Street, N.E. Dear Sirs/Madams: We have read Item 4.01 of SkyPeople Fruit Juice, Inc.’s Form 8-K dated December 31, 2014 and we agree with the statements contained therein concerning our firm. Very truly yours, EX-16.1] []

ALN [American Lorain] CORRESP: (Original Filing)

[Albany Northern Virginia 303 Peachtree Street, NE • Suite 5300 THOMAS WARDELL EMAIL ADDRESS Direct Phone: 404.527.4990 twardell@mckennalong.com Direct Fax: 404.527.4198 December 24, 2014 VIA: EDGAR Re: American Lorain Corporation Form 10-K for Fiscal Year Ended December 31, 2013 Filed March 31, 2014 Definitive Proxy Statement on Schedule 14A Filed April 30, 2014 Form 10-Q for Quarterly Period Ended September]

ALN [American Lorain] CORRESP: Albany Northern Virginia 303 Peachtree Street, NE •

[Albany Northern Virginia 303 Peachtree Street, NE • Suite 5300 THOMAS WARDELL EMAIL ADDRESS Direct Phone: 404.527.4990 twardell@mckennalong.com Direct Fax: 404.527.4198 December 24, 2014 VIA: EDGAR Re: American Lorain Corporation Form 10-K for Fiscal Year Ended December 31, 2013 Filed March 31, 2014 Definitive Proxy Statement on Schedule 14A Filed April 30, 2014 Form 10-Q for Quarterly Period Ended September]

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