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SEC Company Response from Alto Ingredients, Inc. (ALTO) (CIK 0000778164) (ALTO) — Aug 1, 2007

Alto Ingredients, Inc. (ALTO) (CIK 0000778164)
Date: Aug. 1, 2007 · CIK: 0000778164 · Accession: 0001019687-07-002365

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File numbers found in text: 333-143617

Date
August 3, 2007
Author
President & General
Form
CORRESP
Company
Alto Ingredients, Inc. (ALTO) (CIK 0000778164)

Letter

PACIFIC ETHANOL, INC.

[LETTERHEAD OF PACIFIC ETHANOL, INC.]

August 1,

VIA EDGAR CORRESPONDENCE

Securities and Exchange Commission

F. Street, N.E.

Washington, DC 20549-7010

Attention: Errol Sanderson

Re: Pacific Ethanol, Inc., Reg. No. 333-143617

Ladies and Gentlemen:

The Securities and Exchange Commission is hereby notified that Pacific Ethanol, Inc. (the “Company”) requests pursuant to Rule 461(a) of Regulation C that Registration Statement on Form S-3 be declared effective at 11:00 a.m. Eastern time on August 3, 2007, or as soon as practicable thereafter.

In connection with the above request, please be advised that the Company hereby acknowledges the following:

·

should the Securities and Exchange Commission (the “Commission”) or the staff of the Commission (the “staff”), acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

·

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

·

the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Very
truly yours,
PACIFIC
ETHANOL, INC.

Show Raw Text
CORRESP
1
filename1.htm

      PACIFIC ETHANOL, INC.

    [LETTERHEAD
      OF PACIFIC ETHANOL, INC.]

    August
      1,
      2007

    VIA
      EDGAR CORRESPONDENCE

    Securities
      and Exchange Commission

    100
      F.
      Street, N.E.

    Washington,
      DC 20549-7010

    Attention:
      Errol Sanderson

    Re:    Pacific
      Ethanol, Inc., Reg. No. 333-143617

    Ladies
      and Gentlemen:

    The
      Securities and Exchange Commission is hereby notified that Pacific Ethanol,
      Inc.
      (the “Company”) requests pursuant to Rule 461(a) of Regulation C that
      Registration Statement on Form S-3 be declared effective at 11:00 a.m. Eastern
      time on August 3, 2007, or as soon as practicable thereafter.

    In
      connection with the above request, please be advised that the Company hereby
      acknowledges the following:

            ·

              should
                the Securities and Exchange Commission (the “Commission”) or the staff of
                the Commission (the “staff”), acting pursuant to delegated authority,
                declare the filing effective, it does not foreclose the Commission
                from
                taking any action with respect to the
                filing;

            ·

              the
                action of the Commission or the staff, acting pursuant to delegated
                authority, in declaring the filing effective, does not relieve the
                Company
                from its full responsibility for the adequacy and accuracy of the
                disclosure in the filing; and

            ·

              the
                Company may not assert the declaration of effectiveness as a defense
                in
                any proceeding initiated by the Commission or any person under the
                federal
                securities laws of the United
                States.

              Very
                truly yours,

              PACIFIC
                ETHANOL, INC.

              /s/
                CHRISTOPHER W.
                WRIGHT

               Christopher
                W. Wright

               Vice
                President & General
                Counsel