[January 21, 2010 Division of Corporate Finance 100 F Street, N.E. Re: Andatee China Marine Fuel Services Corporation Registration Statement on Form S-1 Registration No. 333-161577 (the “Registration Statement”) Dear Ladies and Gentlemen: Sent to Underwriters 1,430 Sent to Dealers 250 Sent to Institutional Investors 140 Sent to Others 850 Total: 2,670 Very truly yours Rodman & Renshaw, LLC Chief]