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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

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File numbers found in text: 333-145260

Date
May 27, 2008
Author
/s/ Ari Edelman
Form
CORRESP
Company
Planet Green Holdings Corp. (PLAG) (CIK 0001117057)

Letter

United States Securities and Exchange Commission 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

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CORRESP
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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