AMCF [Andatee China Marine Fuel Services] S-1/A: (Original Filing)

[PRELIMINARY PROSPECTUS Subject to Completion Dated December 28, 2009 2,500,000 Shares Andatee China Marine Fuel Services Corporation Common Stock This is a firm commitment initial public offering of 2,500,000 shares of our common stock. Prior to this offering, there has been no public market for our common stock. The initial public offering price for the shares of common stock offered] [Supplemental Agreement The items to be confirmed in the original version of Equity Replacement signed by all the four parties are as follows: 1. December 25, 2009 December 25, 2008 The signing date of the original agreement 2. In the Item 2.2 “party D promises that party B’s 1.2375 million shares and party C’s 1.2375 million shares are the shares] [Amendment No. 1 to the Authorization Agreement Agreement Minority Shareholders This Amendment No. 1 to the Authorization Agreement, dated as of October 28, 2008 (the “ RECITALS WHEREAS Xingyuan WHEREAS WHEREAS WHEREAS Star Blessing Oriental WHEREAS NOW, THEREFORE Section 1. Rights of Minority shareholders 1. Authorization of Minority Interests “ In witness hereof, the parties have executed Amendment No. 1] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the use in this Registration Statement on Form S-1 of our reports dated August 24, 2009 (except for the second paragraph of Note 1, Note 2(x) and Note 19, as to which the date is November 6, 2009) relating to the combined and consolidated financial statements of Goodwill Rich] [Division of Corporation Finance Response Comment 3. We note your response to our prior comment 2 with respect to why Xingyuan entered into the contractual arrangements with Fusheng, rather than with an entity that was initially controlled by Mr. An. Please add related disclosure to your filing. Response Comment 4.]

AMCF [Andatee China Marine Fuel Services] S-1/A: PRELIMINARY PROSPECTUS Subject to Completion Dated December 28,

[PRELIMINARY PROSPECTUS Subject to Completion Dated December 28, 2009 2,500,000 Shares Andatee China Marine Fuel Services Corporation Common Stock This is a firm commitment initial public offering of 2,500,000 shares of our common stock. Prior to this offering, there has been no public market for our common stock. The initial public offering price for the shares of common stock offered] [Supplemental Agreement The items to be confirmed in the original version of Equity Replacement signed by all the four parties are as follows: 1. December 25, 2009 December 25, 2008 The signing date of the original agreement 2. In the Item 2.2 “party D promises that party B’s 1.2375 million shares and party C’s 1.2375 million shares are the shares] [Amendment No. 1 to the Authorization Agreement Agreement Minority Shareholders This Amendment No. 1 to the Authorization Agreement, dated as of October 28, 2008 (the “ RECITALS WHEREAS Xingyuan WHEREAS WHEREAS WHEREAS Star Blessing Oriental WHEREAS NOW, THEREFORE Section 1. Rights of Minority shareholders 1. Authorization of Minority Interests “ In witness hereof, the parties have executed Amendment No. 1] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the use in this Registration Statement on Form S-1 of our reports dated August 24, 2009 (except for the second paragraph of Note 1, Note 2(x) and Note 19, as to which the date is November 6, 2009) relating to the combined and consolidated financial statements of Goodwill Rich] [Division of Corporation Finance Response Comment 3. We note your response to our prior comment 2 with respect to why Xingyuan entered into the contractual arrangements with Fusheng, rather than with an entity that was initially controlled by Mr. An. Please add related disclosure to your filing. Response Comment 4.]

DHRM [Dehaier Medical Systems] S-1/A: SUBJECT TO COMPLETION, DATED DECEMBER 22, 2009 Registration

[SUBJECT TO COMPLETION, DATED DECEMBER 22, 2009 Registration Statement No. 333-163041 Dehaier Medical Systems Limited Minimum Offering: 1,250,000 Common Shares Maximum Offering: 1,500,000 Common Shares This is the initial public offering of Dehaier Medical Systems Limited, a British Virgin Islands limited company. We are offering a minimum of 1,250,000 and a maximum of 1,500,000 of our common shares. None of] [TERRITORY OF THE BRITISH VIRGIN ISLANDS THE BVI BUSINESS COMPANIES ACT, 2004 AMENDED AND RESTATED ARTICLES OF ASSOCIATION OF DEHAIER MEDICAL SYSTEMS LIMITED A COMPANY LIMITED BY SHARES 1. REGISTERED SHARES 1.1 1.2 Any Shareholder receiving a certificate shall indemnify and hold the Company and its directors and officers harmless from any loss or liability which it or they may] [TERRITORY OF THE BRITISH VIRGIN ISLANDS THE BVI BUSINESS COMPANIES ACT, 2004 AMENDED AND RESTATED MEMORANDUM OF ASSOCIATION OF Dehaier Medical Systems Limited A COMPANY LIMITED BY SHARES 1. DEFINITIONS AND INTERPRETATION 1.1 In this Memorandum of Association and the attached Articles of Association, if not inconsistent with the subject or context: Act “ Articles “ Board “ business day] [DEHAIER MEDICAL SYSTEMS LIMITED Anderson & Strudwick, Incorporated 707 East Main Street 20 th Floor Richmond, Virginia 23219 Ladies and Gentlemen: 1. Notices of Record Date 2. No Impairment 3. 4. Exercise for Cash (a) Cashless Exercise (b) Issuance of Certificates (c) Current Value (d) 2 Protection Against Dilution 5. Dividends, Subdivisions, Reclassifications, Etc (a) Adjustment of Number of Shares] [LOCK-UP AGREEMENT By Facsimile ( ) By Facsimile ((804) 648-3404) Dehaier Medical Systems Limited Anderson & Strudwick, Incorporated 1223 Epoch Center 707 East Main Street No. 31 Zi Zhu Yuan Road 20 th Floor Haidian District, Beijing 100089 Richmond, Virginia 23219 People’s Republic of China Attn: L. McCarthy Downs, III, Attn: Ping Chen Senior Vice President CEO Re: Lock-Up Agreement] [MAKE GOOD ESCROW AGREEMENT THIS MAKE GOOD ESCROW AGREEMENT WHEREAS WHEREAS WHEREAS WHEREAS NOW, THEREFORE 1. Appointment of Escrow Agent. 2. Establishment of Escrow. 3. Representations of Make Good Pledgors. a. All of the Escrow Shares are validly issued, fully paid and nonassessable shares of the Company, and free and clear of all pledges, liens and encumbrances. 4. Disbursement of] [Party A: Beijing De-haier Technology Co. Ltd. (hereinafter referred as “Party A”) Party B: Beijing Dehaier Medical Technology Co., Ltd. (hereinafter referred as “Party B”) On September 23, 2008, Party A and Party B have achieved mutual agreements on the following items: Party A agrees to lease its land and buildings at 45 Yong An Road, Science Park, Changping District] [Party A: Bao Xian (hereinafter referred as “Party A”) (Bao Xian is the spouse of the Chief Executive Officer of Dehaier Medical Systems Limited) Party B: Beijing Dehaier Medical Technology Co., Ltd. (hereinafter referred as “Party B”) Party A and Party B have achieved mutual agreements on the following items: I Location 1223 Epoch Center, No. 31Zi Zhu Yuan Road,] [Sales Agency Agreement This Agreement is entered into between the parties concerned on the basis of equality and mutual benefit to develop business on terms and conditions mutually agreed upon as follows: 1. Contracting Parties ( ): Supplier: (hereinafter called “party A”) IMD IMD China Co., Ltd. (Address): B , 28 12 1-2 1-2 Floor Building 12, No. 28 Yuhua] [Agency Agreement Principle: Timesco of London Ltd. Timesco House 1 Knights Road London E16 2AT England Agent: Beijing Dehaier Medical Technology Co. Ltd. 1223 Epoch Center 31 Zizhuyuan Road, Haidian District, Beijing, China Agreement Basis: Beijing Dehaier to act as Timesco’s exclusive agent for range of products specified. Timesco will not sell any agreed products into China through any other] [Sales Agency Agreement 1. Contracting Parties Supplier Agent product distributor Beijing DeHaier to act as JMS’s 2. Name of device JMS Syringe pump & Infusion pump 100 Quantity: 3. Territory Mainland of China 4. Payment Party A can accept the payment by T/T, check or cash before Party A delivery. 5. Validity of Agreement One Nov. 1, 2009 Nov. 1,] [DISTRIBUTION AGREEMENT: PARTICULARS DISTRIBUTION AGREEMENT: This Distribution Agreement consists of the Particulars, the General Terms & Conditions and the Schedules A to E (“Distribution Agreement”). In case of inconsistencies between the Particulars, the Schedules and the General Terms & Conditions, the Particulars shall prevail over the Schedules and General Terms & Conditions. The Schedules shall prevail over other sales or] [Distributor Agreement Party A: Beijing Dehaier Medical Technology Co., Ltd. Party B: I General Rules 1. A. Based on equal and mutual benefit, Party A and Party B sign this agreement with the aim of authorizing Party B as the distributor of 2. According to different limits of authority, distributors can be divided as general distributors and exclusive distributors. a.] [Borrower: Beijing Dehaier Medical Technology Company Limited Lender: ICBC Beijing 1. Purpose of Line of Credit The purpose of the line of credit is to allow the Borrower to finance its working capital needs (including equipment purchases). 2. Amount of Line of Credit RMB10,000,000 3. Line of Credit Term The line of credit shall run from June 2, 2009 through] [ESCROW AGREEMENT This Escrow Agreement is made and entered into as of the day of , 2010, by and among ANDERSON & STRUDWICK, INCORPORATED, a Virginia corporation (the “Placement Agent”), DEHAIER MEDICAL SYSTEMS LIMITED, a British Virgin Islands company (the “Company”) and SUNTRUST BANK, N.A. (the “Escrow Agent”). R E C I T A L S: A. The Company proposes] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Registration Statement on Form S-1 of our report dated December 21, 2009 relating to the 2008 and 2007 consolidated financial statements of Dehaier Medical Systems Limited and Affiliate and to the reference to our Firm under the caption “Experts” in the Prospectus. New York,] [Daniel Morris, Esq. December 22, 2009 Page 2 First, the language provides that the offering will terminate, at the latest, on May 31, 2010. Second, the offering may be concluded earlier than May 31, 2010 in the event the minimum offering is sold and Dehaier and its placement agent elect to proceed to closing prior to May 31, 2010. In]

DHRM [Dehaier Medical Systems] S-1/A: (Original Filing)

[SUBJECT TO COMPLETION, DATED DECEMBER 22, 2009 Registration Statement No. 333-163041 Dehaier Medical Systems Limited Minimum Offering: 1,250,000 Common Shares Maximum Offering: 1,500,000 Common Shares This is the initial public offering of Dehaier Medical Systems Limited, a British Virgin Islands limited company. We are offering a minimum of 1,250,000 and a maximum of 1,500,000 of our common shares. None of] [TERRITORY OF THE BRITISH VIRGIN ISLANDS THE BVI BUSINESS COMPANIES ACT, 2004 AMENDED AND RESTATED ARTICLES OF ASSOCIATION OF DEHAIER MEDICAL SYSTEMS LIMITED A COMPANY LIMITED BY SHARES 1. REGISTERED SHARES 1.1 1.2 Any Shareholder receiving a certificate shall indemnify and hold the Company and its directors and officers harmless from any loss or liability which it or they may] [TERRITORY OF THE BRITISH VIRGIN ISLANDS THE BVI BUSINESS COMPANIES ACT, 2004 AMENDED AND RESTATED MEMORANDUM OF ASSOCIATION OF Dehaier Medical Systems Limited A COMPANY LIMITED BY SHARES 1. DEFINITIONS AND INTERPRETATION 1.1 In this Memorandum of Association and the attached Articles of Association, if not inconsistent with the subject or context: Act “ Articles “ Board “ business day] [DEHAIER MEDICAL SYSTEMS LIMITED Anderson & Strudwick, Incorporated 707 East Main Street 20 th Floor Richmond, Virginia 23219 Ladies and Gentlemen: 1. Notices of Record Date 2. No Impairment 3. 4. Exercise for Cash (a) Cashless Exercise (b) Issuance of Certificates (c) Current Value (d) 2 Protection Against Dilution 5. Dividends, Subdivisions, Reclassifications, Etc (a) Adjustment of Number of Shares] [LOCK-UP AGREEMENT By Facsimile ( ) By Facsimile ((804) 648-3404) Dehaier Medical Systems Limited Anderson & Strudwick, Incorporated 1223 Epoch Center 707 East Main Street No. 31 Zi Zhu Yuan Road 20 th Floor Haidian District, Beijing 100089 Richmond, Virginia 23219 People’s Republic of China Attn: L. McCarthy Downs, III, Attn: Ping Chen Senior Vice President CEO Re: Lock-Up Agreement] [MAKE GOOD ESCROW AGREEMENT THIS MAKE GOOD ESCROW AGREEMENT WHEREAS WHEREAS WHEREAS WHEREAS NOW, THEREFORE 1. Appointment of Escrow Agent. 2. Establishment of Escrow. 3. Representations of Make Good Pledgors. a. All of the Escrow Shares are validly issued, fully paid and nonassessable shares of the Company, and free and clear of all pledges, liens and encumbrances. 4. Disbursement of] [Party A: Beijing De-haier Technology Co. Ltd. (hereinafter referred as “Party A”) Party B: Beijing Dehaier Medical Technology Co., Ltd. (hereinafter referred as “Party B”) On September 23, 2008, Party A and Party B have achieved mutual agreements on the following items: Party A agrees to lease its land and buildings at 45 Yong An Road, Science Park, Changping District] [Party A: Bao Xian (hereinafter referred as “Party A”) (Bao Xian is the spouse of the Chief Executive Officer of Dehaier Medical Systems Limited) Party B: Beijing Dehaier Medical Technology Co., Ltd. (hereinafter referred as “Party B”) Party A and Party B have achieved mutual agreements on the following items: I Location 1223 Epoch Center, No. 31Zi Zhu Yuan Road,] [Sales Agency Agreement This Agreement is entered into between the parties concerned on the basis of equality and mutual benefit to develop business on terms and conditions mutually agreed upon as follows: 1. Contracting Parties ( ): Supplier: (hereinafter called “party A”) IMD IMD China Co., Ltd. (Address): B , 28 12 1-2 1-2 Floor Building 12, No. 28 Yuhua] [Agency Agreement Principle: Timesco of London Ltd. Timesco House 1 Knights Road London E16 2AT England Agent: Beijing Dehaier Medical Technology Co. Ltd. 1223 Epoch Center 31 Zizhuyuan Road, Haidian District, Beijing, China Agreement Basis: Beijing Dehaier to act as Timesco’s exclusive agent for range of products specified. Timesco will not sell any agreed products into China through any other] [Sales Agency Agreement 1. Contracting Parties Supplier Agent product distributor Beijing DeHaier to act as JMS’s 2. Name of device JMS Syringe pump & Infusion pump 100 Quantity: 3. Territory Mainland of China 4. Payment Party A can accept the payment by T/T, check or cash before Party A delivery. 5. Validity of Agreement One Nov. 1, 2009 Nov. 1,] [DISTRIBUTION AGREEMENT: PARTICULARS DISTRIBUTION AGREEMENT: This Distribution Agreement consists of the Particulars, the General Terms & Conditions and the Schedules A to E (“Distribution Agreement”). In case of inconsistencies between the Particulars, the Schedules and the General Terms & Conditions, the Particulars shall prevail over the Schedules and General Terms & Conditions. The Schedules shall prevail over other sales or] [Distributor Agreement Party A: Beijing Dehaier Medical Technology Co., Ltd. Party B: I General Rules 1. A. Based on equal and mutual benefit, Party A and Party B sign this agreement with the aim of authorizing Party B as the distributor of 2. According to different limits of authority, distributors can be divided as general distributors and exclusive distributors. a.] [Borrower: Beijing Dehaier Medical Technology Company Limited Lender: ICBC Beijing 1. Purpose of Line of Credit The purpose of the line of credit is to allow the Borrower to finance its working capital needs (including equipment purchases). 2. Amount of Line of Credit RMB10,000,000 3. Line of Credit Term The line of credit shall run from June 2, 2009 through] [ESCROW AGREEMENT This Escrow Agreement is made and entered into as of the day of , 2010, by and among ANDERSON & STRUDWICK, INCORPORATED, a Virginia corporation (the “Placement Agent”), DEHAIER MEDICAL SYSTEMS LIMITED, a British Virgin Islands company (the “Company”) and SUNTRUST BANK, N.A. (the “Escrow Agent”). R E C I T A L S: A. The Company proposes] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in this Registration Statement on Form S-1 of our report dated December 21, 2009 relating to the 2008 and 2007 consolidated financial statements of Dehaier Medical Systems Limited and Affiliate and to the reference to our Firm under the caption “Experts” in the Prospectus. New York,] [Daniel Morris, Esq. December 22, 2009 Page 2 First, the language provides that the offering will terminate, at the latest, on May 31, 2010. Second, the offering may be concluded earlier than May 31, 2010 in the event the minimum offering is sold and Dehaier and its placement agent elect to proceed to closing prior to May 31, 2010. In]

ALN [American Lorain] S-1/A: (Original Filing)

[Registration No. 333-163395 ____________________________ FORM S-1/A (Amendment No. 3) 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 No.) Beihuan Road United Corporate Services, Inc. (877) 734-8300 Copies to: Peter G. Smith, Esq. Bill Huo, Esq. Ari Edelman, Esq. Kramer] [December 17, 2009 American Lorain Corporation Re: Registration Statement on Form S-1 Ladies and Gentlemen: In arriving at the opinions expressed below, we have examined and relied on the following documents: (a) the Articles of Incorporation of the Company; (b) the Bylaws of the Company; (c) the consents of the Board of Directors and stockholders of the Company provided to] [To: Board of Directors and Shareholders Consent of Independent Registered Public Accounting Firm We hereby consent to your disclosure of our audit report dated February 18, 2009 on the consolidated financial statements as of and for the years ended December 31, 2008 and 2007, of American Lorain Corporation, in the Registration Statement on Form S-1. For the purpose of the]

ALN [American Lorain] S-1/A: Registration No. 333-163395 ____________________________ FORM S-1/A (Amendment No.

[Registration No. 333-163395 ____________________________ FORM S-1/A (Amendment No. 3) 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 No.) Beihuan Road United Corporate Services, Inc. (877) 734-8300 Copies to: Peter G. Smith, Esq. Bill Huo, Esq. Ari Edelman, Esq. Kramer] [December 17, 2009 American Lorain Corporation Re: Registration Statement on Form S-1 Ladies and Gentlemen: In arriving at the opinions expressed below, we have examined and relied on the following documents: (a) the Articles of Incorporation of the Company; (b) the Bylaws of the Company; (c) the consents of the Board of Directors and stockholders of the Company provided to] [To: Board of Directors and Shareholders Consent of Independent Registered Public Accounting Firm We hereby consent to your disclosure of our audit report dated February 18, 2009 on the consolidated financial statements as of and for the years ended December 31, 2008 and 2007, of American Lorain Corporation, in the Registration Statement on Form S-1. For the purpose of the]

AMCF [Andatee China Marine Fuel Services] S-1/A: (Original Filing)

[PRELIMINARY PROSPECTUS Subject to Completion Dated December 9, 2009 2,500,000 Shares Andatee China Marine Fuel Services Corporation Common Stock This is a firm commitment initial public offering of 2,500,000 shares of our common stock. Prior to this offering, there has been no public market for our common stock. The initial public offering price for the shares of common stock offered] [THE REGISTERED HOLDER OF THIS PURCHASE OPTION BY ITS ACCEPTANCE HEREOF, AGREES THAT IT WILL NOT SELL, TRANSFER OR ASSIGN THIS PURCHASE OPTION EXCEPT AS HEREIN PROVIDED AND THE REGISTERED HOLDER OF THIS PURCHASE OPTION AGREES THAT IT WILL NOT SELL, TRANSFER, ASSIGN, PLEDGE OR HYPOTHECATE THIS PURCHASE OPTION FOR A PERIOD OF ONE HUNDRED EIGHTY DAYS FOLLOWING THE EFFECTIVE] [December 9, 2009 Board of Directors Andatee China Marine Fuel Services Corporation Dalian Ganjingzi District, Dalian Wan Lijiacun Unit C, No. 68 West Binhai Road, Xigang District Dalian People’s Republic of China On the basis of the foregoing, and in reliance thereon, we are of the opinion that: Very truly yours, Cozen O’Connor Cozen O’Connor 2 EX-5.1 12 v168367_ex5-1.htm] [Supplemental Agreement The items to be confirmed in the original version of Equity Replacement signed by all the four parties are as follows: 1. December 25, 2009 December 25, 2008 The signing date of the original agreement 2. In the Item 2.2 “party D promises that party B’s 1.2375 million shares and party C’s 1.2375 million shares are the shares] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the use in this Registration Statement on Form S-1 of our reports dated August 24, 2009 (except for the second paragraph of Note1, Note 2(x) and Note 19, as to which the date is November 6, 2009) relating to the combined and consolidated financial statements of Goodwill Rich International] [Division of Corporation Finance Page 2 “Dalian Xingyuan has three subsidiaries: Donggang Xingyuan Marine Bunker Company Ltd. (located in Dandong City, Liaoning Province, and established in April 2008 under the laws of the PRC), Xiangshan Yongshinanlian Petrol Company Ltd. (located in Xiangshan City, Zhejiang Province, and established in May 1997 under the laws of the PRC) and Rongcheng Xinfa Petrol]

AMCF [Andatee China Marine Fuel Services] S-1/A: PRELIMINARY PROSPECTUS Subject to Completion Dated December 9,

[PRELIMINARY PROSPECTUS Subject to Completion Dated December 9, 2009 2,500,000 Shares Andatee China Marine Fuel Services Corporation Common Stock This is a firm commitment initial public offering of 2,500,000 shares of our common stock. Prior to this offering, there has been no public market for our common stock. The initial public offering price for the shares of common stock offered] [THE REGISTERED HOLDER OF THIS PURCHASE OPTION BY ITS ACCEPTANCE HEREOF, AGREES THAT IT WILL NOT SELL, TRANSFER OR ASSIGN THIS PURCHASE OPTION EXCEPT AS HEREIN PROVIDED AND THE REGISTERED HOLDER OF THIS PURCHASE OPTION AGREES THAT IT WILL NOT SELL, TRANSFER, ASSIGN, PLEDGE OR HYPOTHECATE THIS PURCHASE OPTION FOR A PERIOD OF ONE HUNDRED EIGHTY DAYS FOLLOWING THE EFFECTIVE] [December 9, 2009 Board of Directors Andatee China Marine Fuel Services Corporation Dalian Ganjingzi District, Dalian Wan Lijiacun Unit C, No. 68 West Binhai Road, Xigang District Dalian People’s Republic of China On the basis of the foregoing, and in reliance thereon, we are of the opinion that: Very truly yours, Cozen O’Connor Cozen O’Connor 2 EX-5.1 12 v168367_ex5-1.htm] [Supplemental Agreement The items to be confirmed in the original version of Equity Replacement signed by all the four parties are as follows: 1. December 25, 2009 December 25, 2008 The signing date of the original agreement 2. In the Item 2.2 “party D promises that party B’s 1.2375 million shares and party C’s 1.2375 million shares are the shares] [CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We hereby consent to the use in this Registration Statement on Form S-1 of our reports dated August 24, 2009 (except for the second paragraph of Note1, Note 2(x) and Note 19, as to which the date is November 6, 2009) relating to the combined and consolidated financial statements of Goodwill Rich International] [Division of Corporation Finance Page 2 “Dalian Xingyuan has three subsidiaries: Donggang Xingyuan Marine Bunker Company Ltd. (located in Dandong City, Liaoning Province, and established in April 2008 under the laws of the PRC), Xiangshan Yongshinanlian Petrol Company Ltd. (located in Xiangshan City, Zhejiang Province, and established in May 1997 under the laws of the PRC) and Rongcheng Xinfa Petrol]

ALN [American Lorain] S-1/A: (Original Filing)

[____________________________ FORM S-1/A (Amendment No. 1) 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 No.) Beihuan Road United Corporate Services, Inc. (877) 734-8300 Copies to: Peter G. Smith, Esq. Bill Huo, Esq. Ari Edelman, Esq. Kramer Levin Naftalis &] [To: Board of Directors and Shareholders Consent of Independent Registered Public Accounting Firm We hereby consent to your disclosure of our audit report dated February 18, 2009 on the consolidated financial statements as of and for the years ended December 31, 2008 and 2007, of American Lorain Corporation, in the Registration Statement on Form S-1. For the purpose of the]

ALN [American Lorain] S-1/A: ____________________________ FORM S-1/A (Amendment No. 1) UNDER THE

[____________________________ FORM S-1/A (Amendment No. 1) 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 No.) Beihuan Road United Corporate Services, Inc. (877) 734-8300 Copies to: Peter G. Smith, Esq. Bill Huo, Esq. Ari Edelman, Esq. Kramer Levin Naftalis &] [To: Board of Directors and Shareholders Consent of Independent Registered Public Accounting Firm We hereby consent to your disclosure of our audit report dated February 18, 2009 on the consolidated financial statements as of and for the years ended December 31, 2008 and 2007, of American Lorain Corporation, in the Registration Statement on Form S-1. For the purpose of the]

Skip to toolbar