[American Lorain Corporation April 5, 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 Staffs comment letter dated February 19, 2010 relating to the above-captioned registration statement on Form S-3. Captions and page references herein correspond]
[FORM 10-K/A (Amendment No. 2) For the fiscal year ended: December 31, 2008 For the transition period from __________ to ____________ AMERICAN LORAIN CORPORATION Delaware 87-0430320 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification Number) Beihuan Zhong Road (86) 539-7318818 (Former name, former address and former fiscal year, if changed since last report) Yes [ ] No] [Section 302 of the Sarbanes-Oxley Act of 2002 I, Si Chen, the Chief Executive Officer of American Lorain Corporation, certify that: 1. I have reviewed this annual report on Form 10-K of American Lorain 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] [Section 302 of the Sarbanes-Oxley Act of 2002 I, Yilun Jin, the Chief Financial Officer of American Lorain Corporation, certify that: 1. I have reviewed this annual report on Form 10-K of American Lorain 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] [1. 2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. th] [1. 2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. th]
[FORM 10-K/A (Amendment No. 2) For the fiscal year ended: December 31, 2008 For the transition period from __________ to ____________ AMERICAN LORAIN CORPORATION Delaware 87-0430320 (State or other jurisdiction of incorporation or organization) (I.R.S. Employer Identification Number) Beihuan Zhong Road (86) 539-7318818 (Former name, former address and former fiscal year, if changed since last report) Yes [ ] No] [Section 302 of the Sarbanes-Oxley Act of 2002 I, Si Chen, the Chief Executive Officer of American Lorain Corporation, certify that: 1. I have reviewed this annual report on Form 10-K of American Lorain 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] [Section 302 of the Sarbanes-Oxley Act of 2002 I, Yilun Jin, the Chief Financial Officer of American Lorain Corporation, certify that: 1. I have reviewed this annual report on Form 10-K of American Lorain 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] [1. 2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. th] [1. 2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company. th]
[American Lorain Corporation April 5, 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 Staffs comment letter dated February 19, 2010 relating to the above-captioned registration statement on Form S-3. Captions and page references herein correspond]
