SEC Comment Letter for Alto Ingredients, Inc. (ALTO) (CIK 0000778164) (ALTO) — Oct 13, 2009

Alto Ingredients, Inc. (ALTO) (CIK 0000778164)
Date: Oct. 13, 2009 · CIK: 0000778164 · Accession: 0000000000-09-057473

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File numbers found in text: 000-21467

Date

October 13, 2009

Author

Terence O'Brien

Form

UPLOAD

Company

Alto Ingredients, Inc. (ALTO) (CIK 0000778164)

Letter

UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-4631 DIVISION OF CORPORATION FINANCE Mail Stop 4631 October 13, 2009 via U.S. mail and facsimile Neil M. Koehler, Chief Executive Officer Pacific Ethanol, Inc. 400 Capitol Mall, Suite 2060 Sacramento, California 95814 RE: Pacific Ethanol, Inc. Form 10-K for the Fiscal Year Ended December 31, 2008 Filed March 31, 2009 Form 10-K/A for the Fiscal Year Ended D ecember 31, 2008 Filed April 22, 2009 File No. 000-21467

Dear Mr. Koehler: We have completed our review of your Form 10-K and related filings and have no further comments at this time. Sincerely, T e r e n c e O ’ B r i e n A c c o u n t i n g B r a n c h C h i e f

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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-4631

       DIVISION OF
CORPORATION FINANCE

Mail Stop 4631
October 13, 2009

via U.S. mail and facsimile

Neil M. Koehler, Chief Executive Officer  Pacific Ethanol, Inc. 400 Capitol Mall, Suite 2060 Sacramento, California 95814   RE: Pacific Ethanol, Inc.
  Form 10-K for the Fiscal Year Ended December 31, 2008
  Filed March 31, 2009   Form 10-K/A for the Fiscal  Year Ended D ecember 31, 2008
  Filed April 22, 2009   File No. 000-21467

Dear Mr. Koehler:
 We have completed our review of your Form 10-K and related filings and have no further
comments at this time.
Sincerely,
           T e r e n c e  O ’ B r i e n          A c c o u n t i n g  B r a n c h  C h i e f

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