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SEC Company Response from Planet Green Holdings Corp. (PLAG) (CIK 0001117057) (PLAG) — Aug 10, 2015

Planet Green Holdings Corp. (PLAG) (CIK 0001117057)
Date: Aug. 10, 2015 · CIK: 0001117057 · Accession: 0001062993-15-004264

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File numbers found in text: 333-205927

Date
August 10, 2015
Author
Director
Form
CORRESP
Company
Planet Green Holdings Corp. (PLAG) (CIK 0001117057)

Letter

VIA EDGAR Registration Statement on Form S-3 Filed July 29, 2015 File No. 333-205927

Re: American Lorain Corporation

Dear Mr. Schwall:

Pursuant to Rules 460 and 461 of the General Rules and Regulations under the Securities Act of 1933, American Lorain Corporation (the “Company”) hereby requests the Securities and Exchange Commission (the “Commission”) to accelerate the effective date of the above- referenced Registration Statement and declare such Registration Statement effective as of 4:00 p.m. EDT, on August 12, 2015, or as soon thereafter as practicable. The Company also requests that the Commission specifically confirm such effective date and time to the Company and the undersigned.

In connection with the acceleration request, the Company hereby acknowledges that: (i) 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; (ii) the action of the Commission or the staff, acting pursuant to 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 (iii) the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have any further comments or require any further information or if any questions should arise in connection with this submission, please call Mr. Thomas Wardell at (404) 527-4990 or Mr. Jeffrey Li at (202) 496-7443 at Dentons US, LLP.

Very truly yours,
/s/ Si Chen
Sin Chen
Chief
Executive Officer
American Lorain Corporation

Show Raw Text
CORRESP
1
filename1.htm

   American Lorain Corporation: Correspondence - Filed by newsfilecorp.com

AMERICAN LORAIN CORPORATION

August 10, 2015

VIA EDGAR

U.S. Securities and
Exchange Commission
Division of Corporation Finance
100 F Street, N.E.

Washington, D.C. 20549-0405
Attention: H. Roger Schwall, Assistant
Director

    Re:
    American Lorain Corporation

    Registration Statement on Form S-3

    Filed July 29, 2015

    File No. 333-205927

Dear Mr. Schwall:

Pursuant to Rules 460 and 461 of
the General Rules and Regulations under the Securities Act of 1933, American
Lorain Corporation (the “Company”) hereby requests the Securities and Exchange
Commission (the “Commission”) to accelerate the effective date of the above-
referenced Registration Statement and declare such Registration Statement
effective as of 4:00 p.m. EDT, on August 12, 2015, or as soon thereafter as
practicable. The Company also requests that the Commission specifically confirm
such effective date and time to the Company and the undersigned.

In connection with the
acceleration request, the Company hereby acknowledges that: (i) 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; (ii) the action of the Commission or the staff,
acting pursuant to 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 (iii) the Company may not assert
staff comments and the declaration of effectiveness as a defense in any
proceeding initiated by the Commission or any person under the federal
securities laws of the United States.

If you have any further comments
or require any further information or if any questions should arise in
connection with this submission, please call Mr. Thomas Wardell at (404)
527-4990 or Mr. Jeffrey Li at (202) 496-7443 at Dentons US, LLP.

Very truly yours,
/s/ Si Chen
Sin Chen
Chief
Executive Officer
American Lorain Corporation