SEC Comment Letter 0000000000-23-006967 to Alto Ingredients, Inc. (ALTO) (CIK 0000778164) (ALTO)
Alto Ingredients, Inc. (ALTO) (CIK 0000778164)
Date: June 29, 2023 · CIK: 0000778164 · Accession: 0000000000-23-006967
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File numbers found in text: 333-272884
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United States securities and exchange commission logo
June 29, 2023
Michael D. Kandris
Chief Executive Officer
Alto Ingredients, Inc.
1300 South Second Street
Pekin, Illinois 61554
Re:Alto Ingredients, Inc.
Registration Statement on Form S-3
Filed June 23, 2023
File No. 333-272884
Dear Michael D. 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 Benjamin Richie at 202-551-7857 with any questions.
Sincerely,
Division of Corporation Finance
Office of Industrial Applications and
Services
cc: Larry A. Cerutti