[American Lorain Corporation March 1, 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]
[American Lorain Corporation March 1, 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]
[February 26, 2010 VIA EDGAR AND FACSIMILE (202-772-9218) Division of Corporation Finance 100 F Street, N.E. Attention: Mr. Brian R. Cascio, Accounting Branch Chief Mr. Gary R. Todd, Reviewing Accountant Ms. Jeanne Bennett Re: Actions Semiconductor Co., Ltd. Form 20-F for the fiscal year ended December 31, 2008 Filed on April 17, 2009 File No. 000-51604 Ladies comments Actions Semiconductor]
[February 26, 2010 VIA EDGAR AND FACSIMILE (202-772-9218) Division of Corporation Finance 100 F Street, N.E. Attention: Mr. Brian R. Cascio, Accounting Branch Chief Mr. Gary R. Todd, Reviewing Accountant Ms. Jeanne Bennett Re: Actions Semiconductor Co., Ltd. Form 20-F for the fiscal year ended December 31, 2008 Filed on April 17, 2009 File No. 000-51604 Ladies comments Actions Semiconductor]
[Correspondence China XD Plastics Company Limited No. 9 Qinling Road, Yingbin Road Centralized Inudstrial Park, Harbin Development Zone, Heilongjiang, People’s Republic of China 150078 February 17, 2010 Division of Corporation Finance 100 F Street, N.E. Re: China XD Plastics Company Limited Registration Statement on Form S-3 File No. 333-164027 Ladies and Gentlemen: China XD Plastics Company Limited (the “Company”) hereby]
[Correspondence China XD Plastics Company Limited No. 9 Qinling Road, Yingbin Road Centralized Inudstrial Park, Harbin Development Zone, Heilongjiang, People’s Republic of China 150078 February 17, 2010 Division of Corporation Finance 100 F Street, N.E. Re: China XD Plastics Company Limited Registration Statement on Form S-3 File No. 333-164027 Ladies and Gentlemen: China XD Plastics Company Limited (the “Company”) hereby]
[Orient Paper, Inc. Science Park, Xushui County, Baoding City Hebei Province, The People's Republic of China 072550 February 12, 2010 VIA EDGAR and Exchange Commission 100 F Street, N.E. Attention: John Reynolds, Assistant Director/ Janice McGuirk/Jim Lopez Re: Orient Paper, Inc. Registration Statement on Form S-3 File No. 333-163340 Ladies and Gentlemen: Orient Paper, Inc. Orient Paper, Inc. CORRESP 1]
[Orient Paper, Inc. Science Park, Xushui County, Baoding City Hebei Province, The People's Republic of China 072550 February 12, 2010 VIA EDGAR and Exchange Commission 100 F Street, N.E. Attention: John Reynolds, Assistant Director/ Janice McGuirk/Jim Lopez Re: Orient Paper, Inc. Registration Statement on Form S-3 File No. 333-163340 Ladies and Gentlemen: Orient Paper, Inc. Orient Paper, Inc. CORRESP 1]
[February 12, 2010 100 F Street, N.E. Attention: Mr. John Reynolds, Assistant Director Mr. Ethan Horowitz, Accountant Ms. Angela Halac, Accounting Reviewer Ms. Janice McGuirk Ms. Pam Howell RE: Orient Paper, Inc. Form 10-K FYE 12/31/08 Filed March 27, 2009; Form 10-Q for period end 09/30/09 Filed November 13, 2009 File No. 000-52639 Ladies and Gentlemen: On behalf of the]
[February 12, 2010 100 F Street, N.E. Attention: Mr. John Reynolds, Assistant Director Mr. Ethan Horowitz, Accountant Ms. Angela Halac, Accounting Reviewer Ms. Janice McGuirk Ms. Pam Howell RE: Orient Paper, Inc. Form 10-K FYE 12/31/08 Filed March 27, 2009; Form 10-Q for period end 09/30/09 Filed November 13, 2009 File No. 000-52639 Ladies and Gentlemen: On behalf of the]
