SEC Company Response from Planet Green Holdings Corp. (PLAG) (CIK 0001117057) (PLAG) — May 27, 2008
Planet Green Holdings Corp. (PLAG) (CIK 0001117057)
Date: May 27, 2008 · CIK: 0001117057 · Accession: 0001204459-08-001163
AI Filing Summary & Sentiment
File numbers found in text: 333-145260
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CORRESP 2 filename2.htm American Lorain Corporation: Cover Letter - Prepared by TNT Filings Inc. K R A M E R L E V I N N A F T A L I S & F R A N K E L L L P May 27, 2008 VIA FEDERAL EXPRESS Ms. Donna Levy United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549-7010 Re: American Lorain Corporation Amendment No. 3 to Registration Statement on Form S-1 Filed May 15, 2008 File No. 333-145260 Dear Ms. Levy: On behalf of American Lorain Corporation, a Delaware corporation (the "Company"), we hereby submit this redline version of Amendment No. 3 to the Company’s Registration Statement on Form S-1, reflecting revisions made to Amendment No. 2 to the Company's Registration Statement on Form S-1 filed on February 20, 2008, as requested by the Staff. If you have any questions, please do not hesitate to contact me at (212) 715-9341. Very truly yours, /s/ Ari Edelman Ari Edelman cc: Peter G. Smith, Esq. Bill Huo, Esq. 1177 AVENUE OF THE AMERICAS NEW YORK NY 10036-2714 PHONE 212.715.9100 FAX 212.715.8000 WWW.KRAMERLEVIN.COM ALSO AT 47 AVENUE HOCHE 75008 PARIS FRANCE