SEC Comment Letter for Alto Ingredients, Inc. (ALTO) (CIK 0000778164) (ALTO) — Jan 2, 2014
Alto Ingredients, Inc. (ALTO) (CIK 0000778164)
Date: Jan. 2, 2014 · CIK: 0000778164 · Accession: 0000000000-14-000115
AI Filing Summary & Sentiment
Reasoning
Letter
January 2, 2014 Via E -mail Mr. Bryon T. McGregor Chief Financial Officer Pacific Ethanol , Inc. 400 Capitol Mall , Suite 2060 Sacramento, C A 95814
Re: Pacific Eth anol, Inc. Form 10-K for the year ended December 31, 2012 Filed April 1 , 2013 File No. 0-21467
Dear Mr. McGregor :
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 Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Excha nge Act of 1934 and all applicable rules require.
Sincerely,
/s/ Melissa N. Rocha
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January 2, 2014 Via E -mail Mr. Bryon T. McGregor Chief Financial Officer Pacific Ethanol , Inc. 400 Capitol Mall , Suite 2060 Sacramento, C A 95814 Re: Pacific Eth anol, Inc. Form 10-K for the year ended December 31, 2012 Filed April 1 , 2013 File No. 0-21467 Dear Mr. McGregor : 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 Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing include s the information the Securities Excha nge Act of 1934 and all applicable rules require. Sincerely, /s/ Melissa N. Rocha Senior Assistant Chief Accou ntant