SEC Company Response from Planet Green Holdings Corp. (PLAG) (CIK 0001117057) (PLAG) — Sep 30, 2010
Planet Green Holdings Corp. (PLAG) (CIK 0001117057)
Date: Sept. 30, 2010 · CIK: 0001117057 · Accession: 0001204459-10-002342
AI Filing Summary & Sentiment
Referenced dates: September 28, 2010
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CORRESP
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American Lorain Corporation: Correspondence - Filed by newsfilecorp.com
ERIC M. LERNER
PARTNER
PHONE
212-715-9494
FAX 212-715-8000
ELERNER@KRAMERLEVIN.COM
September 30, 2010
Securities and Exchange Commission
Washington, DC 20549-4628
Attn: Kevin Stertzel, Esq.
Re:
American Lorain Corporation
Form 10-K for the Fiscal Year Ended December
31, 2009
Filed April 30, 2010
Form 10K/A for the Fiscal Year Ended December
31, 2009
Filed April 30, 2010
File No. 1-34449
Dear Mr. Stertzel:
Reference is made to the letter dated September 28, 2010 from
H. Roger Schwall, (Assistant Director, Division of Corporate Finance of the
Securities and Exchange Commission) to Mr. Yilun Jin, Chief Financial Officer of
our client American Lorain Corporation (“American Lorain”), setting forth
comments of the SEC Staff to American Lorain’s above referenced SEC filings.
As we discussed, American Lorain will be providing written
responses to the Staff’s comments. We hereby respectfully request, on behalf of
our client, that American Lorain’s time to respond to the Staff’s comments be
extended by an additional 10 business days to October 26, 2010. The extension is
being requested due to the fact that Mr. Jin is traveling this week, and in
order to coordinate the efforts of the internal staff and outside auditors who
will need to prepare the response and to address language/translation timing
Please advise me to confirm the Staff’s granting of the
extension to respond to October 26, 2010.
Very truly yours,
/s/ Eric M. Lerner
Eric M.
Lerner
cc: Yulin Jin