ALN [American Lorain] CORRESP: American Lorain Corporation Beihuan Road Junan County Shandong,
[American Lorain Corporation Beihuan Road Junan County Shandong, China 276600 March 22, 2012 Re: American Lorain Corporation Form 10-K for Fiscal Year Ended December 31, 2010 Filed March 31, 2011 Response Letter Dated February 6, 2012 File No. 1-34449 Dear Mr. Skinner: On behalf of American Lorain Corporation (we or the Company), we respond as follows to the Staffs comment]