SEC Comment Letter for Planet Green Holdings Corp. (PLAG) (CIK 0001117057) (PLAG) — Aug 7, 2015
Planet Green Holdings Corp. (PLAG) (CIK 0001117057)
Date: Aug. 7, 2015 · CIK: 0001117057 · Accession: 0000000000-15-040668
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File numbers found in text: 333-205927
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Mail Stop 4628 August 7 , 2015 Si Chen Chief Executive Officer American Lorain Corporation Beihuan Road Junan County Shandong, China 276600 Re: American Lorain Corporation Registration Statement on Form S-3 Filed July 29 , 2015 File No. 333-205927 Dear Mr. Chen : This is to advise you that we have not reviewed and will not review your registration statement . 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 Act of 193 3 and all applicable Securities Act rules require. Since the company and its management are in possession of all facts relating to a company’s disclosure, they are responsible for the accuracy and adequacy of the disclosures they have made. In the event you request acceleration of the effective date of the pending regist ration statement , please provide a written statement from the company acknowledging that: should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; the action of the Commission or the staff, acting pursuant t o delegated authority, in declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and the company may not assert staff comments and the declaration of effect iveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. Si Chen American Lorain Corporation August 7 , 2015 Page 2 Please refer to Rules 460 and 461 regarding requests for acceleration . We will consider a written request for acceler ation of the effective date of the registration statement as confirmation of the fact that those requesting acceleration are aware of their respective responsibilities under the Securities Act of 1933 and the Securities Exchange Act of 1934 as they relate to the proposed public offering of the registered securities . Please contact Anuja A. Majmudar , Attorney -Advisor, at 202 -551-3844 with any questions. Sincerely, /s/ Norman von Holtzendorff for H. Roger Schwall Assistant Director Office of Natural Resources cc: Thomas Wardell , Esq.