SEC Comment Letter for Alto Ingredients, Inc. (ALTO) (CIK 0000778164) (ALTO) — Feb 13, 2012
Alto Ingredients, Inc. (ALTO) (CIK 0000778164)
Date: Feb. 13, 2012 · CIK: 0000778164 · Accession: 0000000000-12-007901
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 000-21467
Letter
RE: Pacific Ethanol, Inc. Form 10-K for the Fiscal Year Ended Decem ber 31, 2010 Filed March 31, 2011 File No. 000-21467 Dear Mr. Koehler: We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Co mmission from taking any action with respect to the company or the filings and the company may not asse rt staff comments as a defense in any proceeding initiated by the Commi ssion or any person under the federal securities laws of the United States. We urge all pe rsons who are responsible for the accuracy and adequacy of the disclosure in the filings to be ce rtain that the filings includes the information the Securities Exchange Act of 1934 and all applicable rules require.
February 13, 2012
Via E-mail Neil M. Koehler Chief Executive Officer Pacific Ethanol, Inc. 400 Capitol Mall, Suite 2060 Sacramento, California 95814
Sincerely,
/ s / T e r e n c e O ’ B r i e n 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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February 13, 2012
Via E-mail
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 Decem ber 31, 2010
Filed March 31, 2011 File No. 000-21467
Dear Mr. Koehler:
We have completed our review of your filing. We remind you that our comments or changes to
disclosure in response to our comments do not foreclose the Co mmission from taking any action
with respect to the company or the filings and the company may not asse rt staff comments as a
defense in any proceeding initiated by the Commi ssion or any person under the federal securities
laws of the United States. We urge all pe rsons who are responsible for the accuracy and
adequacy of the disclosure in the filings to be ce rtain that the filings includes the information the
Securities Exchange Act of 1934 and all applicable rules require.
Sincerely,
/ s / T e r e n c e O ’ B r i e n 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