CJJD [CHINA JO-JO DRUGSTORES] CORRESP: MADISON WILLIAMS AND COMPANY, LLC April 21, 2010

[MADISON WILLIAMS AND COMPANY, LLC April 21, 2010 VIA FACSIMILE AND EDGAR Division of Corporation Finance 100 F Street, NE Re: China Jo-Jo Drugstores, Inc. Registration Statement on Form S-1 File No. 333-163879 Ladies and Gentleman: China Jo-Jo Drugstores, Inc. Sent to Underwriters 400 Sent to Dealers 50 Sent to Institutional Investors 240 Sent to Others 0 Total: 690 Very]

KNDI [Kandi Technologies] CORRESP: (Original Filing)

[KANDI TECHNOLGIES, CORP. April 14, 2010 Ms. Michelle Lacko Staff Attorney Division of Corporate Finance 100 F Street, N.E. Kandi Technologies, Corp Registration Statement on Form S-3 Filed February 24, 2010 File No. 333-165055 Dear Ms. Lacko: Company As requested from the staff of the Commission relating to the above-referenced filing, the Company hereby acknowledges the following: (1) (2) (3)]

KNDI [Kandi Technologies] CORRESP: KANDI TECHNOLGIES, CORP. April 14, 2010 Ms. Michelle

[KANDI TECHNOLGIES, CORP. April 14, 2010 Ms. Michelle Lacko Staff Attorney Division of Corporate Finance 100 F Street, N.E. Kandi Technologies, Corp Registration Statement on Form S-3 Filed February 24, 2010 File No. 333-165055 Dear Ms. Lacko: Company As requested from the staff of the Commission relating to the above-referenced filing, the Company hereby acknowledges the following: (1) (2) (3)]

ALN [American Lorain] CORRESP: (Original Filing)

[American Lorain Corporation April 5, 2010 VIA EDGAR AND FEDERAL EXPRESS Mr. Anne Nguyen Parker Re: American Lorain Corporation Dear Ms. Parker: On behalf of American Lorain Corporation ("we" or the "Company"), we respond as follows to the Staff’s comment letter dated February 19, 2010 relating to the above-captioned registration statement on Form S-3. Captions and page references herein correspond]

ALN [American Lorain] CORRESP: American Lorain Corporation April 5, 2010 VIA EDGAR

[American Lorain Corporation April 5, 2010 VIA EDGAR AND FEDERAL EXPRESS Mr. Anne Nguyen Parker Re: American Lorain Corporation Dear Ms. Parker: On behalf of American Lorain Corporation ("we" or the "Company"), we respond as follows to the Staff’s comment letter dated February 19, 2010 relating to the above-captioned registration statement on Form S-3. Captions and page references herein correspond]

DHRM [Dehaier Medical Systems] CORRESP: (Original Filing)

[Dehaier Medical Systems Limited March 25, 2010 VIA EDGAR Daniel Morris, Esq. Special Counsel Division of Corporation Finance Mail Stop 3030 100 F Street, N.E. Re: Dehaier Medical Systems Limited Dear Mr. Morris: • • • Please confirm the date and time of effectiveness of the registration statement to Anthony W. Basch at Kaufman & Canoles, our counsel, who can]

DHRM [Dehaier Medical Systems] CORRESP: Dehaier Medical Systems Limited March 25, 2010 VIA

[Dehaier Medical Systems Limited March 25, 2010 VIA EDGAR Daniel Morris, Esq. Special Counsel Division of Corporation Finance Mail Stop 3030 100 F Street, N.E. Re: Dehaier Medical Systems Limited Dear Mr. Morris: • • • Please confirm the date and time of effectiveness of the registration statement to Anthony W. Basch at Kaufman & Canoles, our counsel, who can]

DHRM [Dehaier Medical Systems] CORRESP: Dehaier Medical Systems Limited March 25, 2010 By

[Dehaier Medical Systems Limited March 25, 2010 By EDGAR and U.S. Mail Daniel Morris, Esq. Special Counsel Division of Corporation Finance Mail Stop 3030 100 F Street, N.E. Re: Dehaier Medical Systems Limited Registration on Form S-1 (File No: 333-163041) Dear Mr. Morris: Sincerely, Zheng (Rita) Liu Chief Financial Officer (Principal Financial and Accounting Officer) CORRESP 1 filename1.htm]

DHRM [Dehaier Medical Systems] CORRESP: (Original Filing)

[Dehaier Medical Systems Limited March 24, 2010 By EDGAR and U.S. Mail Daniel Morris, Esq. Special Counsel Division of Corporation Finance Mail Stop 3030 100 F Street, N.E. Re: Dehaier Medical Systems Limited Registration on Form S-1 (File No: 333-163041) Dear Mr. Morris: Sincerely, Zheng (Rita) Liu Chief Financial Officer (Principal Financial and Accounting Officer) CORRESP 1 filename1.htm]

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