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303 Peachtree Street, NE • Suite 5300 |
THOMAS WARDELL | EMAIL ADDRESS |
Direct Phone: 404.527.4990 | twardell@mckennalong.com |
Direct Fax: 404.527.4198 |
December 24, 2014
VIA: EDGAR
H. Roger Schwall
Assistant Director
Securities and Exchange Commission
Division of Corporation Finance
Washington, DC 20549
Re: | American Lorain Corporation | |
Form 10-K for Fiscal Year Ended December 31, 2013 | ||
Filed March 31, 2014 | ||
Definitive Proxy Statement on Schedule 14A | ||
Filed April 30, 2014 | ||
Form 10-Q for Quarterly Period Ended September 30, 2014 | ||
Filed November 19, 2014 | ||
File No. 1-34449 |
Dear Mr. Schwall:
We are counsel to American Lorain Corporation. In connection with your comment letter of December 16, 2014, with this letter we are requesting an extension of ten business days for filing a response and expect to file a response not later than January 16, 2015. If you have any questions, please do not hesitate to contact me at (404) 527-4990 or my colleague, Jeffrey Li at (202) 496-7443.
Very truly yours,
Thomas Wardell