SPU [SkyPeople Fruit Juice] CORRESP: (Original Filing)

[August 24, 2010 VIA EDGAR AND FACSIMILE (202) 772-9206 Division of Corporate Finance 100 F Street, NE Attention: Anne Nguyen Parker, Branch Chief Norman von Holtzendorff, Attorney-Advisor RE: SkyPeople Fruit Juice, Inc. (the “Company”) Registration Statement on Form S-1 Registration Statement File No. 333-166194 (the “ Very truly yours, SkyPeople Fruit Juice, Inc. Yongke Xue Chief Executive Officer cc: Rick]

SPU [SkyPeople Fruit Juice] CORRESP: (Original Filing)

[August 23, 2010 100 F. Street, NE Re: SkyPeople Fruit Juice, Inc. Registration Statement on Form S-1 File No. 333-166194 VIA FACSIMILE Ladies and Gentlemen: The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933: (i) Date of preliminary prospectus: June 11, 2010 (ii) Dates of distribution: June 15, 2010 to June]

SPU [SkyPeople Fruit Juice] CORRESP: August 23, 2010 100 F. Street, NE Re:

[August 23, 2010 100 F. Street, NE Re: SkyPeople Fruit Juice, Inc. Registration Statement on Form S-1 File No. 333-166194 VIA FACSIMILE Ladies and Gentlemen: The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933: (i) Date of preliminary prospectus: June 11, 2010 (ii) Dates of distribution: June 15, 2010 to June]

SPU [SkyPeople Fruit Juice] CORRESP: (Original Filing)

[August 23, 2010 Via EDGAR and Facsimile Division of Corporation Finance 100 F Street, N.E. Attention: Anne Nguyen Parker, Branch Chief Norman Gholson, Attorney-Advisor RE: SkyPeople Fruit Juice, Inc. Registration Statement on Form S-1 File No. 333-166194 Acceleration Request August 25, 2010 Requested Time: 5:00 PM Eastern Time Ladies and Gentlemen: Company Registration Statement ” Commission In connection with the]

SPU [SkyPeople Fruit Juice] CORRESP: August 23, 2010 Via EDGAR and Facsimile Division

[August 23, 2010 Via EDGAR and Facsimile Division of Corporation Finance 100 F Street, N.E. Attention: Anne Nguyen Parker, Branch Chief Norman Gholson, Attorney-Advisor RE: SkyPeople Fruit Juice, Inc. Registration Statement on Form S-1 File No. 333-166194 Acceleration Request August 25, 2010 Requested Time: 5:00 PM Eastern Time Ladies and Gentlemen: Company Registration Statement ” Commission In connection with the]

SPU [SkyPeople Fruit Juice] CORRESP: (Original Filing)

[August 20, 2010 BY EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Anne Nguyen Parker, Branch Chief Norman von Holtzendorff, Attorney-Advisor RE: SkyPeople Fruit Juice, Inc. Amendment No. 5 to Registration Statement on Form S-1 Filed August 19, 2010 File No. 333-166194 Dear Ms. Parker and Mr. von Holtzendorff: Company Staff Commission Comment Letter Comments Fifth Amended Registration]

SPU [SkyPeople Fruit Juice] CORRESP: August 20, 2010 BY EDGAR Division of Corporation

[August 20, 2010 BY EDGAR Division of Corporation Finance 100 F Street, N.E. Attention: Anne Nguyen Parker, Branch Chief Norman von Holtzendorff, Attorney-Advisor RE: SkyPeople Fruit Juice, Inc. Amendment No. 5 to Registration Statement on Form S-1 Filed August 19, 2010 File No. 333-166194 Dear Ms. Parker and Mr. von Holtzendorff: Company Staff Commission Comment Letter Comments Fifth Amended Registration]

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

[American Lorain Corporation Second Quarter 2010 Earnings Conference Call August 11, 2010 Operator: th Ladies and gentlemen thank you for standing by, and welcome to the American Lorain Second Quarter 2010 Earnings Conference Call. During today’s presentation all parties will be in a listen-only mode. Following the presentation the conference will be open for questions. If you have a question] [__________________________ FORM 8-K CURRENT REPORT August 11, 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.) Beihuan Road (86) 539-7318818 Item 2.02. Results of Operations and Financial Condition. (d) 99.1 American Lorain Corporation Conference Call Script, dated August 11, 2010. AMERICAN LORAIN CORPORATION 8-K]

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