[TABLE OF CONTENTS PART II] [July 23, 2010 Andatee China Marine Fuel Services Corporation Dalian Ganjingzi District, Dalian Wan Lijiacun Unit C, No. 68 West Binhai Road, Xigang District Dalian People’s Republic of China Re: Registration Statement on Form S-8 Gentlemen: Very truly yours, Cozen O’Connor EX-5.1 4 v191338_ex5-1.htm] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the use in this Registration Statement on Form S-8 of our reports dated August 24, 2009 (subsequently modified on October 20, 2009 and November 6, 2009) and February 27, 2010 relating to the combined and consolidated financial statements of Andatee China Marine Fuel Services Corporation. We also consent to]