[EDGAR Via U.S. Mail and Bob Carroll Division of Corporation Finance 100 F Street, N.E. Re: SkyPeople Fruit Juice Form 10-K for the fiscal year ended December 31, 2009 File No. 1-14523 Dear Mr. Carroll, We have received your comment letter, dated September 27, 2010 to our Company, SkyPeople Fruit Juice, Inc., relating to our Annual Report on Form 10-K]
[reporting person's initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter the disclosures provided in a prior cover page. The information required in the remainder of this cover page shall not be deemed to be "filed" for the purpose of Section 18 of the liabilities of]
[reporting person's initial filing on this form with respect to the subject class of securities, and for any subsequent amendment containing information which would alter the disclosures provided in a prior cover page. The information required in the remainder of this cover page shall not be deemed to be "filed" for the purpose of Section 18 of the liabilities of]
[AMERICAN LORAIN CORPORATION October 26, 2010 Attention: H. Roger Schwall Kevin Stertzel Re: American Lorain Corporation Form 10-K for the Fiscal Year Ended December 31, 2009 Form 10-K/A for the Fiscal Year Ended December 31, 2009 Filed April 30, 2010 File No. 1-34449 Dear Messrs. Schwall and Stertzel: Form 10-K for Fiscal Year Ended December 31, 2009 Managements Discussion and]
[AMERICAN LORAIN CORPORATION October 26, 2010 Attention: H. Roger Schwall Kevin Stertzel Re: American Lorain Corporation Form 10-K for the Fiscal Year Ended December 31, 2009 Form 10-K/A for the Fiscal Year Ended December 31, 2009 Filed April 30, 2010 File No. 1-34449 Dear Messrs. Schwall and Stertzel: Form 10-K for Fiscal Year Ended December 31, 2009 Managements Discussion and]
[__________________________ FORM 8-K CURRENT REPORT October 14, 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 1.02. Termination of a Material Definitive Agreement . As described in Item 5.02 below, on October 14, 2010, Mr. Alan]
[__________________________ FORM 8-K CURRENT REPORT October 14, 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 1.02. Termination of a Material Definitive Agreement . As described in Item 5.02 below, on October 14, 2010, Mr. Alan]
[ERIC M. LERNER September 30, 2010 Re: American Lorain Corporation Form 10-K for the Fiscal Year Ended December 31, 2009 Filed April 30, 2010 Form 10K/A for the Fiscal Year Ended December 31, 2009 Filed April 30, 2010 File No. 1-34449 Dear Mr. Stertzel: Please advise me to confirm the Staffs granting of the extension to respond to October 26,]
