SEC Comment Letter 0000000000-22-013134 to Alto Ingredients, Inc. (ALTO) (CIK 0000778164) (ALTO)
Alto Ingredients, Inc. (ALTO) (CIK 0000778164)
Date: Dec. 6, 2022 · CIK: 0000778164 · Accession: 0000000000-22-013134
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File numbers found in text: 333-268583
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United States securities and exchange commission logo
December 6, 2022
Michael Kandris
President and Chief Executive Officer
Alto Ingredients, Inc.
1300 South Second Street
Pekin, Illinois 61554
Re:Alto Ingredients, Inc.
Registration Statement on Form S-3
Filed November 29, 2022
File No. 333-268583
Dear Michael Kandris:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Jane Park at 202-551-7439 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Larry Cerutti, Esq.