ALN [American Lorain] 8-K: (Original Filing)

[FORM 8-K CURRENT REPORT December 9, 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.) Shandong, China 276600 Beihuan Road (86) 539-7318818 [ ] [ ] [ ] [ ] Item 5.02 Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain]

ALN [American Lorain] 8-K: FORM 8-K CURRENT REPORT December 9, 2010 Date

[FORM 8-K CURRENT REPORT December 9, 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.) Shandong, China 276600 Beihuan Road (86) 539-7318818 [ ] [ ] [ ] [ ] Item 5.02 Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain]

ALN [American Lorain] CORRESP: (Original Filing)

[American Lorain Corporation December 7, 2010 Re: American Lorain Corporation Amendment No. 2 to Registration Statement on Form S-3 Filed December 7, 2010 File No. 333-169815 Dear Sir or Madam: 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,]

ALN [American Lorain] CORRESP: American Lorain Corporation December 7, 2010 Re: American

[American Lorain Corporation December 7, 2010 Re: American Lorain Corporation Amendment No. 2 to Registration Statement on Form S-3 Filed December 7, 2010 File No. 333-169815 Dear Sir or Madam: 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,]

ALN [American Lorain] S-3/A: Registration No. 333-169815 Amendment No. 2 to FORM

[Registration No. 333-169815 Amendment No. 2 to FORM S-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 Junan County Shandong, China 276600 (+86) 539-7317959 United Corporate Services, Inc. 202 South Minnesota Street Carson City,] [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, of American Lorain Corporation, in Amendment No. 2 to the Registration Statement on Form S-3. For the purpose of the aforesaid Form]

SPU [SkyPeople Fruit Juice] SC 13G: reporting person’s initial filing on this form with

[reporting person's initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter the disclosures provided in a prior cover page. The information required in the remainder of this cover page shall not be deemed to be "filed" for the purpose of Section 18 of the liabilities of]

ALN [American Lorain] S-3/A: (Original Filing)

[Registration No. 333-169815 Amendment No. 1 to FORM S-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 Junan County Shandong, China 276600 (+86) 539-7317959 United Corporate Services, Inc. 202 South Minnesota Street Carson City,] [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, of American Lorain Corporation, in Amendment No. 1 to the Registration Statement on Form S-3. For the purpose of the aforesaid Form] [American Lorain Corporation November 19, 2010 VIA EDGAR AND FEDERAL EXPRESS Mr. Sean Donahue Re: American Lorain Corporation Registration Statement on Form S-3 Filed October 7, 2010 File No. 333-169815 Dear Mr. Donahue: Registration Statement on Form S-3 General 1. Please be advised that comments on your Form 10-K must be resolved before the desired effective date of your registration]

ALN [American Lorain] S-3/A: Registration No. 333-169815 Amendment No. 1 to FORM

[Registration No. 333-169815 Amendment No. 1 to FORM S-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 Junan County Shandong, China 276600 (+86) 539-7317959 United Corporate Services, Inc. 202 South Minnesota Street Carson City,] [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, of American Lorain Corporation, in Amendment No. 1 to the Registration Statement on Form S-3. For the purpose of the aforesaid Form] [American Lorain Corporation November 19, 2010 VIA EDGAR AND FEDERAL EXPRESS Mr. Sean Donahue Re: American Lorain Corporation Registration Statement on Form S-3 Filed October 7, 2010 File No. 333-169815 Dear Mr. Donahue: Registration Statement on Form S-3 General 1. Please be advised that comments on your Form 10-K must be resolved before the desired effective date of your registration]

ALN [American Lorain] DEF 14A: (Original Filing)

[SCHEDULE 14A (RULE 14a-101) INFORMATION REQUIRED IN PROXY STATEMENT SCHEDULE 14A INFORMATION [X] [ ] Check the appropriate box: [ ] Preliminary Proxy Statement [ ] [X] Definitive Proxy Statement [ ] Definitive Additional Materials [ ] AMERICAN LORAIN CORPORATION N/A Payment of Filing Fee (Check the appropriate box): [X] No fee required. [ ] Fee computed on table below]

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