EVK [Ever-Glory International,] CORRESP: (Original Filing)

[GERSTENVAGE 600 Lexington Avenue New York, NY10022-6018 T: 212-752-9700 F-212-980-5192 INFO@GERSTENSAVAGE.COM WWW.GERSTENSAVAGE.COM December 24, 2009 VIA EDGAR AND OVERNIGHT MAIL Jeffrey Gordon Division ofrporation Finance 100 F Street, NE Mail Stop 3561 Re: Form 10 - Forms 10-Q for the periods ended March 31, 2009, June 30, 2009 and September 30, 2009]

CBAK [CHINA BAK BATTERY] 8-K: (Original Filing)

[Nevada 001-32898 86-0442833 (State or other jurisdiction of incorporation) (Commission File No.) (IRS Employer Identification No.) BAK Industrial Park, No. 1 BAK Street Kuichong Town, Longgang District Shenzhen, 518119 People’s Republic of China (86-755) 8977-0093 Not applicable (Former name or former address, if changed since last report) o o o o]

CBAK [CHINA BAK BATTERY] 8-K: Nevada 001-32898 86-0442833 (State or other jurisdiction of

[Nevada 001-32898 86-0442833 (State or other jurisdiction of incorporation) (Commission File No.) (IRS Employer Identification No.) BAK Industrial Park, No. 1 BAK Street Kuichong Town, Longgang District Shenzhen, 518119 People’s Republic of China (86-755) 8977-0093 Not applicable (Former name or former address, if changed since last report) o o o o]

ALN [American Lorain] 424B3: (Original Filing)

[AMERICAN LORAIN CORPORATION 7,566,864 Shares of Common Stock This prospectus relates to an aggregate of 7,566,864 shares of common stock, par value $0.001 per share, of American Lorain Corporation, a Nevada corporation, that may be sold from time to time by the selling stockholders named in this prospectus, which includes: 5,011,169 shares of our common stock held by the selling]

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