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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

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Referenced dates: September 28, 2010

Date
September 30, 2010
Author
Lerner
Form
CORRESP
Company
Planet Green Holdings Corp. (PLAG) (CIK 0001117057)

Letter

Securities and Exchange Commission Washington, DC 20549-4628 Filed April 30, 2010 Form 10K/A for the Fiscal Year Ended December 31, 2009 Filed April 30, 2010 File No. 1-34449

Re: American Lorain Corporation

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

Show Raw Text
CORRESP
1
filename1.htm

   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