ALN [American Lorain] S-3/A: Registration No. 333-169815 Amendment No. 1 to FORM
[Registration No. 333-169815 Amendment No. 1 to FORM S-3 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 AMERICAN LORAIN CORPORATION Nevada 2068 87-0430320 (State or other jurisdiction of (Primary Standard Industrial (I.R.S. Employer incorporation or organization) Classification Code Number) Identification Number) Beihuan Road Junan County Shandong, China 276600 (+86) 539-7317959 United Corporate Services, Inc. 202 South Minnesota Street Carson City,] [Consent of Independent Registered Public Accounting Firm We hereby consent to your disclosure of our audit report dated March 11, 2010 on the consolidated financial statements as of and for the years ended December 31, 2009 and 2008, of American Lorain Corporation, in Amendment No. 1 to the Registration Statement on Form S-3. For the purpose of the aforesaid Form] [American Lorain Corporation November 19, 2010 VIA EDGAR AND FEDERAL EXPRESS Mr. Sean Donahue Re: American Lorain Corporation Registration Statement on Form S-3 Filed October 7, 2010 File No. 333-169815 Dear Mr. Donahue: Registration Statement on Form S-3 General 1. Please be advised that comments on your Form 10-K must be resolved before the desired effective date of your registration]
