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SEC Comment Letter for Alto Ingredients, (ALTO) — May 14, 2026

Alto Ingredients, Inc.
Date: May 14, 2026 · CIK: 0000778164 · Accession: 0000000000-26-004958

Offering / Registration Process

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Reasoning

File numbers found in text: 333-295723

Date
May 14, 2026
Author
Division of
Form
UPLOAD
Company
Alto Ingredients, Inc.

Letter

Re: Alto Ingredients, Inc. Registration Statement on Form S-3 Filed May 08, 2026 File No. 333-295723 Dear Bryon T. McGregor: 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 Juan Grana at 202-551-6034 with any questions.

May 14, 2026

Bryon T. McGregor Chief Executive Officer Alto Ingredients, Inc. 1300 South Second Street Pekin, IL 61554

Sincerely,
Division of
Corporation Finance
Office of
Industrial Applications and Services
cc: Larry A. Cerutti, Esq.

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 May 14, 2026

Bryon T. McGregor
Chief Executive Officer
Alto Ingredients, Inc.
1300 South Second Street
Pekin, IL 61554

 Re: Alto Ingredients, Inc.
 Registration Statement on Form S-3
 Filed May 08, 2026
 File No. 333-295723
Dear Bryon T. McGregor:
 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 Juan Grana at 202-551-6034 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Industrial Applications and Services
cc: Larry A. Cerutti, Esq.
</TEXT>
</DOCUMENT>