ALN [American Lorain] CORRESP: (Original Filing)
[AMERICAN LORAIN CORPORATION October 26, 2010 Attention: H. Roger Schwall Kevin Stertzel Re: American Lorain Corporation Form 10-K for the Fiscal Year Ended December 31, 2009 Form 10-K/A for the Fiscal Year Ended December 31, 2009 Filed April 30, 2010 File No. 1-34449 Dear Messrs. Schwall and Stertzel: Form 10-K for Fiscal Year Ended December 31, 2009 Managements Discussion and]
