[] [List of Subsidiaries The Company has the following subsidiaries: · Goodwill Rich International Limited, a Hong Kong company · Dalian Fusheng Consulting Co. Ltd., a PRC company · Rongcheng Zhuoda Trading Company, Ltd. (located in Rongcheng City, Shandong Province, and established in September 2009 under the laws of the PRC). · Shanghai Fusheng Petrochemical Company, Ltd. · Rongcheng Mashan Xingyuan] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in the Registration Statement on Form S-8 (No. 333-168303) pertaining to Andatee China Marine Fuel Services Corporation of our report dated March 31, 2014, with respect to the consolidated balance sheet of Andatee China Marine Fuel Services Corporation as of December 31, 2013, and the] [CERTIFICATION I, Wang Hao, certify that: 1. I have reviewed this Form 10-K of Andatee China Marine Fuel Service Corporation; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were] [CERTIFICATION I, Quan Zhang, certify that: 1. I have reviewed this Form 10-K of Andatee China Marine Fuel Service Corporation; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were] [CERTIFICATION OF CHIEF EXECUTIVE OFFICER 1. 2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company for said period. Wang Hao President, Chief Executive Officer] [CERTIFICATION OF CHIEF FINANCIAL OFFICER 1. 2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company for said period. Quan Zhang Interim Chief Financial Officer (Principal Financial and Accounting Officer)]

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