ALN [American Lorain] CORRESP: ERIC M. LERNER September 30, 2010 Re: American
[ERIC M. LERNER September 30, 2010 Re: American Lorain Corporation Form 10-K for the Fiscal Year Ended December 31, 2009 Filed April 30, 2010 Form 10K/A for the Fiscal Year Ended December 31, 2009 Filed April 30, 2010 File No. 1-34449 Dear Mr. Stertzel: Please advise me to confirm the Staffs granting of the extension to respond to October 26,]