[June 29, 2010 Via EDGAR and Facsimile Division of Corporation Finance 100 F Street, N.E. Attention: RE: Anne Nguyen Parker, Branch Chief Norman Gholson, Attorney-Advisor SkyPeople Fruit Juice, Inc. Registration Statement on Form S-1 File No. 333-166194 Acceleration Request June 30, 2010 Requested Time: 4:30 PM Eastern Time Ladies and Gentlemen: Company Registration Statement ” Commission In connection with the]
[June 29, 2010 Via EDGAR and Facsimile Division of Corporation Finance 100 F Street, N.E. Attention: RE: Anne Nguyen Parker, Branch Chief Norman Gholson, Attorney-Advisor SkyPeople Fruit Juice, Inc. Registration Statement on Form S-1 File No. 333-166194 Acceleration Request June 30, 2010 Requested Time: 4:30 PM Eastern Time Ladies and Gentlemen: Company Registration Statement ” Commission In connection with the]
[June 25, 2010 100 F. Street, NE Re: SkyPeople Fruit Juice, Inc. Registration Statement on Form S-1 File No. 333-166194 VIA FACSIMILE Ladies and Gentlemen: The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933: (i) Date of preliminary prospectus: June 11, 2010 (ii) Dates of distribution: June 15, 2010 to June]
[June 25, 2010 100 F. Street, NE Re: SkyPeople Fruit Juice, Inc. Registration Statement on Form S-1 File No. 333-166194 VIA FACSIMILE Ladies and Gentlemen: The following is supplemental information supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933: (i) Date of preliminary prospectus: June 11, 2010 (ii) Dates of distribution: June 15, 2010 to June]
[Registration No. 333-149896 POST-EFFECTIVE AMENDMENT NO. 2 TO FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 SKYPEOPLE FRUIT JUICE, INC. Florida 2033 98-0222013 (State or other jurisdiction of incorporation or organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Identification Number) SkyPeople Fruit Juice, Inc. 16F, National Development Bank Tower No. 2 Gaoxin 1st Road, Xi’an, PRC 710075]
[Registration No. 333-149896 POST-EFFECTIVE AMENDMENT NO. 2 TO FORM S-1 REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 SKYPEOPLE FRUIT JUICE, INC. Florida 2033 98-0222013 (State or other jurisdiction of incorporation or organization) (Primary Standard Industrial Classification Code Number) (I.R.S. Employer Identification Number) SkyPeople Fruit Juice, Inc. 16F, National Development Bank Tower No. 2 Gaoxin 1st Road, Xi’an, PRC 710075]
[Registration No. 333-163395 POST EFFECTIVE AMENDMENT NO. 1 TO FORM S-1 ON 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 (+86) 539-7317959 (877) 734-8300 United Corporate Services, Inc. Copies to: Christopher S.] [Board of Directors Consent of Independent Registered Public Accounting Firm We hereby consent to your disclosure of our audit report dated March 11, 2010 and review report dated May 12, 2010 on the consolidated financial statements of American Lorain Corporation as of and for the years ended December 31, 2009 and 2008, respectively, and as of and for the period]
[Registration No. 333-163395 POST EFFECTIVE AMENDMENT NO. 1 TO FORM S-1 ON 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 (+86) 539-7317959 (877) 734-8300 United Corporate Services, Inc. Copies to: Christopher S.] [Board of Directors Consent of Independent Registered Public Accounting Firm We hereby consent to your disclosure of our audit report dated March 11, 2010 and review report dated May 12, 2010 on the consolidated financial statements of American Lorain Corporation as of and for the years ended December 31, 2009 and 2008, respectively, and as of and for the period]
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