[Table of Contents Part I 3 ITEM 1. Business 5 ITEM 1A. Risk Factors 15 ITEM 1b. Unresolved Staff Comments 26 ITEM 2. Properties 26 ITEM 3. Legal Proceedings 27 ITEM 4. Mine Safety Disclosures 28 Part II 29 ITEM 5. 29 ITEM 6. Selected Financial Data 30 ITEM 7. Discussion and Analysis of Financial Condition and Results of Operations] [List of Subsidiaries The Company has the following subsidiaries: — Goodwill Rich International Limited, a Hong Kong company — Dalian Fusheng Consulting Co. Ltd., a PRC company And W O F E’s subsidiaries: — Rongcheng Xinfa Petrol Company, Ltd. (located in Rongcheng City, Shandong Province, and established in September 2007 under the laws of the PRC). — Suzhou Fusheng Petrochemical] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the incorporation by reference in the Registration Statement on Form S-8 (No. 333-168303) pertaining to Andatee China Marine Fuel Services Corporation of our report dated April 16, 2012, with respect to the consolidated balance sheet of Andatee China Marine Fuel Services Corporation as of December 31, 2011, and the] [Absence of Consent by Jewett Schwartz Wolfe & Associates The Company is unable to file consent of Jewett Schwartz Wolfe & Associates, the Company’s predecessor auditor (“JSW”) for incorporation by reference of its report in the Company’s Registration Statement on Form S-8 (No. 333-168303) since JSW has ceased its operations. This may limit the ability of the Company’s security holders] [CERTIFICATION I, An Fengbin, certify that: 1. I have reviewed this Form 10-K of Andatee China Marine Fuel Services Corporation; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were] [CERTIFICATION I, Wang Haipeng, certify that: 1. I have reviewed this Form 10-K of Andatee China Marine Fuel Services Corporation; 2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were] [CERTIFICATION OF CHIEF EXECUTIVE OFFICER 2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company for said period. An Fengbin, Chief Executive Officer] [CERTIFICATION OF CHIEF FINANCIAL OFFICER 2. The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company for said period. Wang Haipeng, Chief Financial Officer]