[American Lorain Corporation February 6, 2012 Re: American Lorain Corporation Form 10-K for Fiscal Year Ended December 31, 2010 Dear Mr. Skinner: On behalf of American Lorain Corporation (we or the Company), we respond as follows to the Staffs comment letter dated December 21, 2011 relating to the above-captioned annual report on Form 10-K. Please note that for the Staffs]
[SkyPeople Fruit Juice, Inc. 16F, National Bank Tower, No. 2 Gaoxin 1st Road, Xi’an, China 710075 Via EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Re: Mr. Ethan Horowitz, Branch Chief Ms. Shannon Buskirk, Staff Member SkyPeople Fruit Juice, Inc. Form 8-K filed on December 30, 2011 (File No. 001-34502) Dear Mr. Horowitz and Ms. Buskirk: The Company]
[BDO Tel: +852 2218 8288 Fax: +852 2815 2239 www.bdo.com.hk th 25 111 Connaught Road Central Hong Kong 100 F Street N.E. January 13, 2012 Our ref: 074238/ah1211/1301 Dear Sirs: RE: SKYPEOPLE FRUIT JUICE, INC. We have been furnished with a copy of the response to Item 4.01 of the Amendment to Form 8-K for the event that occurred on] [FORM 8-K/A (Amendment No. 1 to Form 8-K) CURRENT REPORT Date of Report (Date of earliest event reported): December 23, 2011 SkyPeople Fruit Juice, Inc. Florida 001-34502 98-0222013 (State or other jurisdiction of incorporation) (IRS Employer Identification No.) 16F, National Development Bank Tower, No. 2, Gaoxin 1st Road, Xi’an, China 710075 (Zip code) 86-29-88377216]
[BDO Tel: +852 2218 8288 Fax: +852 2815 2239 www.bdo.com.hk th 25 111 Connaught Road Central Hong Kong 100 F Street N.E. January 13, 2012 Our ref: 074238/ah1211/1301 Dear Sirs: RE: SKYPEOPLE FRUIT JUICE, INC. We have been furnished with a copy of the response to Item 4.01 of the Amendment to Form 8-K for the event that occurred on] [FORM 8-K/A (Amendment No. 1 to Form 8-K) CURRENT REPORT Date of Report (Date of earliest event reported): December 23, 2011 SkyPeople Fruit Juice, Inc. Florida 001-34502 98-0222013 (State or other jurisdiction of incorporation) (IRS Employer Identification No.) 16F, National Development Bank Tower, No. 2, Gaoxin 1st Road, Xi’an, China 710075 (Zip code) 86-29-88377216]
[BDO Tel: +852 2541 5041 Fax: +852 2815 2239 www.bdo.com.hk th 25 111 Connaught Road Central Hong Kong 100 F Street N.E. December 23, 2011 Our ref: 074238/ah1211/2312 Dear Sirs: RE: SKYPEOPLE FRUIT JUICE, INC. We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on December 23, 2011,] [Sky People Fruit Juice Appoints Paritz & Company as Independent Auditor XI'AN, China, December 30, 2011 - XI'AN - SkyPeople Fruit Juice, Inc. (Nasdaq: SPU) ("SkyPeople" or the “Company"), a manufacturer of kiwifruit, apple, pear and other concentrated specialty fruit juices and manufacturer of Hedetang and Qian Mei Duo-branded fruit beverages, today announced that it has engaged Paritz & Company,] [FORM 8-K CURRENT REPORT Date of report (Date of earliest event reported): December 23, 2011 333166194 SkyPeople Fruit Juice, Inc. (Exact name of small business issuer as specified in its charter) Florida (State or other jurisdiction of incorporation or organization) 98-0222013 (IRS Employer Identification No.) 16F, National Development Bank Tower, No. 2, Gaoxin 1st Road, Xi'an, China 710075 86-29-88377216 Not]
[BDO Tel: +852 2541 5041 Fax: +852 2815 2239 www.bdo.com.hk th 25 111 Connaught Road Central Hong Kong 100 F Street N.E. December 23, 2011 Our ref: 074238/ah1211/2312 Dear Sirs: RE: SKYPEOPLE FRUIT JUICE, INC. We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on December 23, 2011,] [Sky People Fruit Juice Appoints Paritz & Company as Independent Auditor XI'AN, China, December 30, 2011 - XI'AN - SkyPeople Fruit Juice, Inc. (Nasdaq: SPU) ("SkyPeople" or the “Company"), a manufacturer of kiwifruit, apple, pear and other concentrated specialty fruit juices and manufacturer of Hedetang and Qian Mei Duo-branded fruit beverages, today announced that it has engaged Paritz & Company,] [FORM 8-K CURRENT REPORT Date of report (Date of earliest event reported): December 23, 2011 333166194 SkyPeople Fruit Juice, Inc. (Exact name of small business issuer as specified in its charter) Florida (State or other jurisdiction of incorporation or organization) 98-0222013 (IRS Employer Identification No.) 16F, National Development Bank Tower, No. 2, Gaoxin 1st Road, Xi'an, China 710075 86-29-88377216 Not]
