[China Xiniya Fashion Limited November 19, 2010 VIA FACSIMILE AND EDGAR China Xiniya Fashion Limited Registration Statement on Form F-1 Ladies and Gentlemen: * * * * * China Xiniya Fashion Limited Very truly yours, Chee Jiong Ng Chief Financial Officer CORRESP 1 filename1.htm]
[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]
[China Xiniya Fashion Limited November 19, 2010 VIA FACSIMILE AND EDGAR China Xiniya Fashion Limited Registration Statement on Form F-1 Ladies and Gentlemen: * * * * * China Xiniya Fashion Limited Very truly yours, Chee Jiong Ng Chief Financial Officer CORRESP 1 filename1.htm]
[CALCULATION OF REGISTRATION FEE Title of Securities to be Registered (1)(2) Amount to be Proposed Maximum (2) Per Share Proposed Maximum (2) Offering Price Amount of Fee (3) STYLE="font-family:Times New Roman" SIZE="1"> Ordinary Shares, $0.00002 par value per share (3) STYLE="font-family:Times New Roman" SIZE="2">Ordinary Shares, $0.00002 par value per share 4,272,130] [STYLE="font-family:Times New Roman" SIZE="2">Our ref VZL\654149\4176397v2 JinkoSolar Shangrao Economic Development Zone STYLE="font-family:Times New Roman" SIZE="2">Jiangxi Province, 334100 Peoples Republic of China 19November 2010 Dear Sirs JinkoSolarmpany Registration Statement Securities Act Shares Plan We have examined the Registration Statement on Form S-8 to be filed by JinkoSolar ayman Islands exemptedmpanyorporated with limited liability (the] [STYLE="font-family:Times New Roman" SIZE="2"> 11th Floor PricewaterhouseCoopers Center 2rporate Avenue 202 Hu Bin Road, Luwan District Shanghai 200021, Telephone +86 (21) 2323 8888 Facsimile +86 (21) 2323 8800 pwccn.comnsent of Independence Registered Public Accounting Firm We herebynsent to theorporation by reference in this Registration Statement on Form S-8 of our reportted April 9, 2010 relating]
[SCHEDULE 14A (RULE 14a-101) INFORMATION REQUIRED IN PROXY STATEMENT SCHEDULE 14A INFORMATION [X] [ ] Check the appropriate box: [ ] Preliminary Proxy Statement [ ] [X] Definitive Proxy Statement [ ] Definitive Additional Materials [ ] AMERICAN LORAIN CORPORATION N/A Payment of Filing Fee (Check the appropriate box): [X] No fee required. [ ] Fee computed on table below]
[[Letterhead of Deutsche Bank Trust Company Americas] 100 F Street, N.E. Re: Registration Statement on Form F-6 Request for Acceleration Ladies and Gentlemen: Very truly yours, DEUTSCHE BANK TRUST COMPANY AMERICAS / s/ Christopher Konopelko Christopher Konopelko Vice President Michael Fitzpatrick Vice President CORRESP 1 filename1.htm]
