SEC Company Response from Planet Green Holdings Corp. (PLAG) (CIK 0001117057) (PLAG) — Dec 7, 2010

Planet Green Holdings Corp. (PLAG) (CIK 0001117057)
Date: Dec. 7, 2010 · CIK: 0001117057 · Accession: 0001204459-10-003041

View on Edgar

AI Filing Summary & Sentiment

Sentiment

Urgency

Document Type

Confidence

SEC Posture

Company Posture

Summary

Reasoning

File numbers found in text: 333-169815

Date

December 7, 2010

Author

AMERICAN LORAIN

Form

CORRESP

Company

Planet Green Holdings Corp. (PLAG) (CIK 0001117057)

Letter

Amendment No. 2 to Registration Statement on Form S-3 Filed December 7, 2010 File No. 333-169815

Re: American Lorain Corporation

Dear Sir or Madam:

The undersigned hereby respectfully requests that the effective date of the above-referenced Registration Statement of American Lorain Corporation (the “Company”) be accelerated so that it will become effective on December 9, 2010 at 4:30 p.m. (New York City time), or as soon thereafter as is practicable.

In connection with this acceleration request, the Company acknowledges that:

• should the Commission or the Staff, acting pursuant to delegated authority, declare the filing effective, such declaration does not foreclose the Commission from taking any action with respect to the filing;

• 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

• the Company may not assert the 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.

Please contact Ari Edelman of Kramer Levin Naftalis & Frankel LLP, outside counsel to the Company, at (212) 715-9341 upon the Registration Statement’s becoming effective.

Sincerely,
AMERICAN LORAIN
CORPORATION

Show Raw Text

CORRESP
1
filename1.htm

   American Lorain Corporation: Correspondence Letter - Filed by newsfilecorp.com

American Lorain Corporation
Beihuan Road
Junan
County
Shandong, China 276600
Tel: (+86) 539-7318818

December 7, 2010

Legal Branch
Chief
Division of Corporation Finance
Mail Stop 7010
United States
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.
20549

    Re:
    American Lorain Corporation

    Amendment No. 2 to Registration Statement on
      Form S-3

    Filed December 7, 2010

    File No. 333-169815

Dear Sir or Madam:

The undersigned hereby respectfully requests that the effective
date of the above-referenced Registration Statement of American Lorain
Corporation (the “Company”) be accelerated so that it will become
effective on December 9, 2010 at 4:30 p.m. (New York City time), or as soon
thereafter as is practicable.

In connection with this acceleration request, the Company
acknowledges that:

    •
    should the Commission or the Staff, acting
      pursuant to delegated authority, declare the filing effective, such
      declaration does not foreclose the Commission from taking any action with
      respect to the filing;

    •
    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

    •
    the Company may not assert the 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.

Please contact Ari Edelman of Kramer Levin Naftalis &
Frankel LLP, outside counsel to the Company, at (212) 715-9341 upon the
Registration Statement’s becoming effective.

Sincerely,

AMERICAN LORAIN
CORPORATION

By: /s/ Si Chen
Name: Si Chen
Title: Chief
Executive Officer

cc: Ari Edelman, Esq.
Bill Huo, Esq.

- 2 -

SecProbe.io