CANNED, FROZEN and PRESERVED FRUIT, VEG and FOOD SPECIALTIES – Page 47

ALN [American Lorain] S-3/A: Registration No. 333-164605 FORM S-3/A (Amendment No. 3)

[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,]

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ALN [American Lorain] UPLOAD: (Original Filing)

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ALN [American Lorain] UPLOAD:

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

[American Lorain Corporation First Quarter 2010 Earnings Conference Call May 13, 2010 Operator: th Good morning ladies and gentlemen. Thank you for standing by. Welcome to the American Lorain First Quarter 2010 Earnings Conference Call. During todays presentation, all parties will be in a listen-only mode. Following the presentation, the conference will be open for questions. If you have a] [_____________________________________________ FORM 8-K CURRENT REPORT May 13, 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.) Beihuan Road Junan County Shandong, China 276600 (Zip Code) (86) 539-7318818 Item 2.02. Results of Operations and Financial Condition. Item 9.01. (d) 99.1 Transcript of conference call hosted]

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ALN [American Lorain] 8-K: American Lorain Corporation First Quarter 2010 Earnings Conference

[American Lorain Corporation First Quarter 2010 Earnings Conference Call May 13, 2010 Operator: th Good morning ladies and gentlemen. Thank you for standing by. Welcome to the American Lorain First Quarter 2010 Earnings Conference Call. During todays presentation, all parties will be in a listen-only mode. Following the presentation, the conference will be open for questions. If you have a] [_____________________________________________ FORM 8-K CURRENT REPORT May 13, 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.) Beihuan Road Junan County Shandong, China 276600 (Zip Code) (86) 539-7318818 Item 2.02. Results of Operations and Financial Condition. Item 9.01. (d) 99.1 Transcript of conference call hosted]

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

[for the First Quarter 2010 American Lorain Corporation Reports Results JUNAN COUNTY, China First Quarter 2010 Highlights Revenue reaches $24.6 million, up 15.8% from Q1 2009 Convenience foods sales increased 586.0% year over year Operating income was $3.3 million, up 10.6% from Q1 2009 Net income was $1.86 million, up 6% from Q1 2009 Earnings per diluted share was $0.07] [__________________________ FORM 8-K CURRENT REPORT May 13, 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.) Beihuan Road (86) 539-7318818 Item 2.02. Results of Operations and Financial Condition. On May 13, 2010, American Lorain Corporation issued a press release (d) 99.1 AMERICAN LORAIN CORPORATION]

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ALN [American Lorain] 8-K: for the First Quarter 2010 American Lorain Corporation

[for the First Quarter 2010 American Lorain Corporation Reports Results JUNAN COUNTY, China First Quarter 2010 Highlights Revenue reaches $24.6 million, up 15.8% from Q1 2009 Convenience foods sales increased 586.0% year over year Operating income was $3.3 million, up 10.6% from Q1 2009 Net income was $1.86 million, up 6% from Q1 2009 Earnings per diluted share was $0.07] [__________________________ FORM 8-K CURRENT REPORT May 13, 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.) Beihuan Road (86) 539-7318818 Item 2.02. Results of Operations and Financial Condition. On May 13, 2010, American Lorain Corporation issued a press release (d) 99.1 AMERICAN LORAIN CORPORATION]

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ALN [American Lorain] 10-Q: (Original Filing)

[FORM 10-Q For the quarterly period ended: March 31, 2010 Commission File No. 001-34449 AMERICAN LORAIN CORPORATION Nevada 87-0430320 (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification No.) Beihuan Road Shandong, China 276600 (86) 539-7318818 [X] No [ ] Large accelerated filer [ ] Accelerated filer [ ] Non-accelerated filer [ ] Smaller reporting company [X] The] [I, Si Chen, certify that: 1. I have reviewed this Quarterly Report on Form 10-Q of American Lorain 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 made,] [I, Yilun Jin, certify that: 1. I have reviewed this Quarterly Report on Form 10-Q of American Lorain 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 made,] [(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: May 12, 2010] [(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: May 12, 2010]

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ALN [American Lorain] 10-Q: FORM 10-Q For the quarterly period ended: March

[FORM 10-Q For the quarterly period ended: March 31, 2010 Commission File No. 001-34449 AMERICAN LORAIN CORPORATION Nevada 87-0430320 (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification No.) Beihuan Road Shandong, China 276600 (86) 539-7318818 [X] No [ ] Large accelerated filer [ ] Accelerated filer [ ] Non-accelerated filer [ ] Smaller reporting company [X] The] [I, Si Chen, certify that: 1. I have reviewed this Quarterly Report on Form 10-Q of American Lorain 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 made,] [I, Yilun Jin, certify that: 1. I have reviewed this Quarterly Report on Form 10-Q of American Lorain 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 made,] [(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: May 12, 2010] [(2) The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. Dated: May 12, 2010]

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

[Registration No. 333-164605 FORM S-3/A (Amendment No. 2) 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] [May 6, 2010 American Lorain Corporation Beihuan Road Junan County Shandong, China 276600 Re: Registration Statement on Form S-3 Ladies and Gentlemen: Company Registration Statement Commission Act Prospectus Common Stock Preferred Stock Rights Units Securities We are acting as special Nevada counsel for American Lorain Corporation, a Nevada corporation (the We have been advised by the Company that: A.] [23.2 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 the Registration Statement on Form S-3/A. For the purpose of the aforesaid Form S-3/A, we also]

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