SEC Comment Letter for Planet Green Holdings Corp. (PLAG) (CIK 0001117057) (PLAG) — Mar 4, 2015
Planet Green Holdings Corp. (PLAG) (CIK 0001117057)
Date: March 4, 2015 · CIK: 0001117057 · Accession: 0000000000-15-013394
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March 4, 2015 Via E -mail Si Chen Chief Executive Officer and President American Lorain Corporation BeihuanZhong Road Junan County Shandong, People’s Republic of China, 276600 Re: American Lorain Corporation Form 10-K for Fiscal Year Ended December 31, 2013 Filed March 31, 2014 File No. 1 -34449 Dear Mr. Chen : We have completed our review of your filing . We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the feder al securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable ru les require. Sincerely, /s/H. Roger Schwall H. Roger Schwall Assistant Director