JFC [JPMORGAN CHINA REGION FUND,] N-Q: (Original Filing)

[JF China Region Fund, Inc. INVESTMENT PORTFOLIO] [OF THE SARBANES-OXLEY ACT I, Simon Crinage, certify that: 1. I have reviewed this report on Form N-Q of JF China Region Fund, Inc.; 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]

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JFC [JPMORGAN CHINA REGION FUND,] N-Q: JF China Region Fund, Inc. INVESTMENT PORTFOLIO

[JF China Region Fund, Inc. INVESTMENT PORTFOLIO] [OF THE SARBANES-OXLEY ACT I, Simon Crinage, certify that: 1. I have reviewed this report on Form N-Q of JF China Region Fund, Inc.; 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]

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JFC [JPMORGAN CHINA REGION FUND,] N-Q: (Original Filing)

[JF China Region Fund, INVESTMENT PORTFOLIO DESCRIPTIONS MARKETMMON STOCKS (unless otherwise noted) CHINA (37.0%)mmercial Banks (12.8%) Bank of China H 5,465,000 2,877,039 Bank ofmmunications H 836,000 1,018,295 Chinanstruction Bankrp., H 5,342,000 4,266,680 Industrial &mmercial Bank of China, H 4,912,000 3,701,406] [OF THERBANES-OXLEY ACT I, Simon Crinage, certify that: 1. I have reviewed this report on Form N-Q of JF China Region Fund,; 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the]

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JFC [JPMORGAN CHINA REGION FUND,] N-Q: JF China Region Fund, INVESTMENT PORTFOLIO DESCRIPTIONS MARKETMMON

[JF China Region Fund, INVESTMENT PORTFOLIO DESCRIPTIONS MARKETMMON STOCKS (unless otherwise noted) CHINA (37.0%)mmercial Banks (12.8%) Bank of China H 5,465,000 2,877,039 Bank ofmmunications H 836,000 1,018,295 Chinanstruction Bankrp., H 5,342,000 4,266,680 Industrial &mmercial Bank of China, H 4,912,000 3,701,406] [OF THERBANES-OXLEY ACT I, Simon Crinage, certify that: 1. I have reviewed this report on Form N-Q of JF China Region Fund,; 2. Based on my knowledge, this report does notntain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the]

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CCM [Concord Medical Services] F-1/A: (Original Filing)

[] [COMPANY LIMITED BY SHARES THIRD AMENDED AND RESTATED OF CONCORD MEDICAL SERVICES HOLDINGS LIMITED T F Walker House, 87 Mary Street, George Town REF: DW/CSW/C3914-H04164 COMPANY LIMITED BY SHARES THIRD AMENDED AND RESTATED OF CONCORD MEDICAL SERVICES HOLDINGS LIMITED (Adopted by Special Resolution passed on November 17, 2009 and effective conditional and immediately 1. Company The name of the Company] [Consent of Independent Registered Public Accounting Firm We consent to the references to our firm under the caption “Experts” and to the use of our report dated October 16, 2009 (except Note 26, as to which the date is November 17, 2009) in the Registration Statement (Form F-1 No. 333-163155) and the related Prospectus of Concord Medical Services Holdings Limited] [November 27, 2009 Concord Medical Services Holdings Limited Ladies and Gentlemen: We have acted as People’s Republic of China (“PRC”) counsel to Concord Medical Services Holdings Limited, a company incorporated under the laws of the Cayman Islands (the “Company”). Based on our understanding of current PRC laws, regulations, rules and the Administrative Permits, it is our opinion that the M&A]

CCM [Concord Medical Services] F-1/A:

[] [COMPANY LIMITED BY SHARES THIRD AMENDED AND RESTATED OF CONCORD MEDICAL SERVICES HOLDINGS LIMITED T F Walker House, 87 Mary Street, George Town REF: DW/CSW/C3914-H04164 COMPANY LIMITED BY SHARES THIRD AMENDED AND RESTATED OF CONCORD MEDICAL SERVICES HOLDINGS LIMITED (Adopted by Special Resolution passed on November 17, 2009 and effective conditional and immediately 1. Company The name of the Company] [Consent of Independent Registered Public Accounting Firm We consent to the references to our firm under the caption “Experts” and to the use of our report dated October 16, 2009 (except Note 26, as to which the date is November 17, 2009) in the Registration Statement (Form F-1 No. 333-163155) and the related Prospectus of Concord Medical Services Holdings Limited] [November 27, 2009 Concord Medical Services Holdings Limited Ladies and Gentlemen: We have acted as People’s Republic of China (“PRC”) counsel to Concord Medical Services Holdings Limited, a company incorporated under the laws of the Cayman Islands (the “Company”). Based on our understanding of current PRC laws, regulations, rules and the Administrative Permits, it is our opinion that the M&A]

ALN [American Lorain] S-1/A: (Original Filing)

[____________________________ FORM S-1/A (Amendment No. 1) UNDER THE SECURITIES ACT OF 1933 AMERICAN LORAIN CORPORATION Nevada 2068 87-0430320 (State or other jurisdiction of (Primary Standard Industrial (I.R.S. Employer incorporation or organization) Classification Code Number) Identification No.) Beihuan Road United Corporate Services, Inc. (877) 734-8300 Copies to: Peter G. Smith, Esq. Bill Huo, Esq. Ari Edelman, Esq. Kramer Levin Naftalis &] [To: Board of Directors and Shareholders Consent of Independent Registered Public Accounting Firm We hereby consent to your disclosure of our audit report dated February 18, 2009 on the consolidated financial statements as of and for the years ended December 31, 2008 and 2007, of American Lorain Corporation, in the Registration Statement on Form S-1. For the purpose of the]

ALN [American Lorain] S-1/A: ____________________________ FORM S-1/A (Amendment No. 1) UNDER THE

[____________________________ FORM S-1/A (Amendment No. 1) UNDER THE SECURITIES ACT OF 1933 AMERICAN LORAIN CORPORATION Nevada 2068 87-0430320 (State or other jurisdiction of (Primary Standard Industrial (I.R.S. Employer incorporation or organization) Classification Code Number) Identification No.) Beihuan Road United Corporate Services, Inc. (877) 734-8300 Copies to: Peter G. Smith, Esq. Bill Huo, Esq. Ari Edelman, Esq. Kramer Levin Naftalis &] [To: Board of Directors and Shareholders Consent of Independent Registered Public Accounting Firm We hereby consent to your disclosure of our audit report dated February 18, 2009 on the consolidated financial statements as of and for the years ended December 31, 2008 and 2007, of American Lorain Corporation, in the Registration Statement on Form S-1. For the purpose of the]

ALN [American Lorain] S-1: (Original Filing)

[____________________________ FORM S-1 UNDER THE SECURITIES ACT OF 1933 AMERICAN LORAIN CORPORATION Nevada 2068 87-0430320 (State or other jurisdiction of (Primary Standard Industrial (I.R.S. Employer incorporation or organization) Classification Code Number) Identification No.) Beihuan Road United Corporate Services, Inc. (877) 734-8300 Copies to: Peter G. Smith, Esq. Bill Huo, Esq. Ari Edelman, Esq. Kramer Levin Naftalis & Frankel LLP 1177] [To: Board of Directors and Shareholders Consent of Independent Registered Public Accounting Firm We hereby consent to your disclosure of our audit report dated February 18, 2009 on the consolidated financial statements as of and for the years ended December 31, 2008 and 2007, of American Lorain Corporation, in the Registration Statement on Form S-1. For the purpose of the]

ALN [American Lorain] S-1: ____________________________ FORM S-1 UNDER THE SECURITIES ACT OF

[____________________________ FORM S-1 UNDER THE SECURITIES ACT OF 1933 AMERICAN LORAIN CORPORATION Nevada 2068 87-0430320 (State or other jurisdiction of (Primary Standard Industrial (I.R.S. Employer incorporation or organization) Classification Code Number) Identification No.) Beihuan Road United Corporate Services, Inc. (877) 734-8300 Copies to: Peter G. Smith, Esq. Bill Huo, Esq. Ari Edelman, Esq. Kramer Levin Naftalis & Frankel LLP 1177] [To: Board of Directors and Shareholders Consent of Independent Registered Public Accounting Firm We hereby consent to your disclosure of our audit report dated February 18, 2009 on the consolidated financial statements as of and for the years ended December 31, 2008 and 2007, of American Lorain Corporation, in the Registration Statement on Form S-1. For the purpose of the]

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