[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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[American Lorain Corporation June 4, 2010 Ms. Anne Nguyen Parker Re: American Lorain Corporation Registration Statement on Form S-3 Filed January 29, 2010 File No. 333-164605 Dear Ms. Parker: Company In connection with this acceleration request, the Company acknowledges that: Please contact Ari Edelman of Kramer Levin Naftalis & Frankel LLP, outside counsel to the Company, at (212) 715-9341 upon]
[American Lorain Corporation June 4, 2010 Ms. Anne Nguyen Parker Re: American Lorain Corporation Registration Statement on Form S-3 Filed January 29, 2010 File No. 333-164605 Dear Ms. Parker: Company In connection with this acceleration request, the Company acknowledges that: Please contact Ari Edelman of Kramer Levin Naftalis & Frankel LLP, outside counsel to the Company, at (212) 715-9341 upon]
[Registration No. 333-164605 FORM S-3/A (Amendment No. 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 United Corporate Services, Inc. Copies to: Christopher S. Auguste, Esq. Ari Edelman, Esq. Kramer Levin Naftalis & Frankel] [] [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, respectively, and our review report dated May 12, 2010 on the consolidated financial statements as of March 31, 2010 and December 31,]
