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ALN [American Lorain] S-3/A: (Original Filing)

[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]

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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]

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ALN [American Lorain] DEF 14A: (Original Filing)

[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]

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ALN [American Lorain] DEF 14A: SCHEDULE 14A (RULE 14a-101) INFORMATION REQUIRED IN PROXY

[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]

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SPU [SkyPeople Fruit Juice] 8-K: (Original Filing)

[Sky People Fruit Juice Updates 2010 EPS Guidance XI'AN, China, Nov. 17, 2010 -- SkyPeople Fruit Juice, Inc. (Nasdaq:SPU) ("SkyPeople" or "the Company") a processor and manufacturer of kiwifruit, apple, pear and other concentrated specialty fruit juices and manufacturer of Hedetang-branded fruit beverages, is updating its net income and earnings per share guidance for 2010 as follows: 2010 Full Year] [FORM 8-K TO SECTION 13 OR 15(d) OF THE Date of report (Date of earliest event reported): November 17, 2010 SKYPEOPLE FRUIT JUICE, INC. Florida (State or Other Jurisdiction of Incorporation) 000-32249 98-0222013 (IRS Employer Identification No.) 16F, National Development Bank Tower , No. 2, Gaoxin 1st Road, Xi’an, China 710075 (Zip Code) 011-86-29-88386415 (Former Name or Former Address, if]

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SPU [SkyPeople Fruit Juice] 8-K: Sky People Fruit Juice Updates 2010 EPS Guidance

[Sky People Fruit Juice Updates 2010 EPS Guidance XI'AN, China, Nov. 17, 2010 -- SkyPeople Fruit Juice, Inc. (Nasdaq:SPU) ("SkyPeople" or "the Company") a processor and manufacturer of kiwifruit, apple, pear and other concentrated specialty fruit juices and manufacturer of Hedetang-branded fruit beverages, is updating its net income and earnings per share guidance for 2010 as follows: 2010 Full Year] [FORM 8-K TO SECTION 13 OR 15(d) OF THE Date of report (Date of earliest event reported): November 17, 2010 SKYPEOPLE FRUIT JUICE, INC. Florida (State or Other Jurisdiction of Incorporation) 000-32249 98-0222013 (IRS Employer Identification No.) 16F, National Development Bank Tower , No. 2, Gaoxin 1st Road, Xi’an, China 710075 (Zip Code) 011-86-29-88386415 (Former Name or Former Address, if]

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ALN [American Lorain] 8-K: (Original Filing)

[2010 American Lorain Corporation JUNAN COUNTY, China, November 16, 2010 Third Quarter 2010 Highlights Revenue was $48.1 million, up 24.3% from Q3 2009 with convenience food sales increasing 72.5% year over year Gross profit was $10.8 million, up 18.4% from Q32009 with gross margins of 22.4% Net income was $5.1 million, up 13.1% from Q3 2009 and earnings per diluted] [FORM 8-K CURRENT REPORT November 16, 2010 Date of report (Date of earliest event reported) AMERICAN LORAIN CORPORATION Nevada 001-34449 87-0430320 (State or other jurisdiction of (I.R.S. employer incorporation) identification no.) Shandong, China 276600 Beihuan Road (86) 539-7318818 [ ] [ ] [ ] [ ] Item 2.02 Results of Operations and Financial Condition Item 9.01 99.1 Press Release of]

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ALN [American Lorain] 8-K: 2010 American Lorain Corporation JUNAN COUNTY, China, November

[2010 American Lorain Corporation JUNAN COUNTY, China, November 16, 2010 Third Quarter 2010 Highlights Revenue was $48.1 million, up 24.3% from Q3 2009 with convenience food sales increasing 72.5% year over year Gross profit was $10.8 million, up 18.4% from Q32009 with gross margins of 22.4% Net income was $5.1 million, up 13.1% from Q3 2009 and earnings per diluted] [FORM 8-K CURRENT REPORT November 16, 2010 Date of report (Date of earliest event reported) AMERICAN LORAIN CORPORATION Nevada 001-34449 87-0430320 (State or other jurisdiction of (I.R.S. employer incorporation) identification no.) Shandong, China 276600 Beihuan Road (86) 539-7318818 [ ] [ ] [ ] [ ] Item 2.02 Results of Operations and Financial Condition Item 9.01 99.1 Press Release of]

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SPU [SkyPeople Fruit Juice] 8-K: (Original Filing)

[SkyPeople Fruit Juice, Inc. SPU Q3 2010 Earnings Conference Call Script NOVEMBER 16, 10:00am ET Conference ID: 4385028 "SkyPeople Fruit Juice” Conference Call Conference ID: 4385028 Call Length: 1 hour Lines: 100 Conference Start Time: 10:00am Eastern Pre-Record Message: No Moderator: JOHN MATTIO Topic: SkyPeople Fruit Juice, Inc. Third Quarter 2010 Conference Call Speaker Dial-In Numbers (for John Mattio, Mr.] [FORM 8-K TO SECTION 13 OR 15(d) OF THE Date of report (Date of earliest event reported): November 16, 2010 SKYPEOPLE FRUIT JUICE, INC. Florida (State or Other Jurisdiction of Incorporation) 000-32249 98-0222013 (IRS Employer Identification No.) 16F, National Development Bank Tower , No. 2, Gaoxin 1st Road, Xi’an, China 710075 (Zip Code) 011-86-29-88386415 (Former Name or Former Address, if]

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SPU [SkyPeople Fruit Juice] 8-K: SkyPeople Fruit Juice, Inc. SPU Q3 2010 Earnings

[SkyPeople Fruit Juice, Inc. SPU Q3 2010 Earnings Conference Call Script NOVEMBER 16, 10:00am ET Conference ID: 4385028 "SkyPeople Fruit Juice” Conference Call Conference ID: 4385028 Call Length: 1 hour Lines: 100 Conference Start Time: 10:00am Eastern Pre-Record Message: No Moderator: JOHN MATTIO Topic: SkyPeople Fruit Juice, Inc. Third Quarter 2010 Conference Call Speaker Dial-In Numbers (for John Mattio, Mr.] [FORM 8-K TO SECTION 13 OR 15(d) OF THE Date of report (Date of earliest event reported): November 16, 2010 SKYPEOPLE FRUIT JUICE, INC. Florida (State or Other Jurisdiction of Incorporation) 000-32249 98-0222013 (IRS Employer Identification No.) 16F, National Development Bank Tower , No. 2, Gaoxin 1st Road, Xi’an, China 710075 (Zip Code) 011-86-29-88386415 (Former Name or Former Address, if]

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