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Correspondence 0001213900-23-053045 from Alto Ingredients, Inc. (ALTO) (CIK 0000778164) (ALTO)

Alto Ingredients, Inc. (ALTO) (CIK 0000778164)
Date: June 29, 2023 · CIK: 0000778164 · Accession: 0001213900-23-053045

Offering / Registration Process Regulatory Compliance Financial Reporting

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File numbers found in text: 333-272884

Date
June 29, 2023
Author
Auste M. Graham
Form
CORRESP
Company
Alto Ingredients, Inc. (ALTO) (CIK 0000778164)

Letter

ALTO INGREDIENTS, INC.

1300 South Second Street

Pekin, Illinois 61554

June 29, 2023

VIA EDGAR CORRESPONDENCE

Securities and Exchange Commission

100 F. Street, N.E.

Washington, DC 20549

Attention: Ben Richie, Staff Attorney

Re: Alto Ingredients, Inc.

Registration Statement on Form S-3 (File No. 333-272884)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “1933 Act”), Alto Ingredients, Inc. (the “Company”) hereby requests acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-272884) (the “Registration Statement”), so that it may be declared effective at 4:30 p.m. Eastern time on July 5, 2023, or as soon as practicable thereafter.

The Company hereby confirms that it is aware of its responsibilities under the 1933 Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed offering of the securities specified in the Registration Statement.

It would be appreciated if, promptly after the Registration Statement has become effective, you would so inform our outside counsel, Larry A. Cerutti of Troutman Pepper Hamilton Sanders LLP, by telephone at (949) 622-2710 or by email at larry.cerutti@troutman.com. The Company hereby authorizes Mr. Cerutti of Troutman Pepper Hamilton Sanders LLP to orally modify or withdraw this request for acceleration.

Very truly yours,
ALTO INGREDIENTS, INC.

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CORRESP
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filename1.htm

ALTO INGREDIENTS, INC.

1300 South Second Street

Pekin, Illinois 61554

June 29, 2023

VIA EDGAR CORRESPONDENCE

Securities and Exchange Commission

100 F. Street, N.E.

Washington, DC 20549

Attention: Ben Richie, Staff Attorney

 Re: Alto Ingredients, Inc.

Registration Statement on Form
S-3 (File No. 333-272884)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of
1933, as amended (the “1933 Act”), Alto Ingredients, Inc. (the “Company”) hereby requests acceleration
of the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-272884) (the “Registration Statement”),
so that it may be declared effective at 4:30 p.m. Eastern time on July 5, 2023, or as soon as practicable thereafter.

The Company hereby confirms that it is aware of
its responsibilities under the 1933 Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed offering of
the securities specified in the Registration Statement.

It would be appreciated if, promptly after the
Registration Statement has become effective, you would so inform our outside counsel, Larry A. Cerutti of Troutman Pepper Hamilton Sanders
LLP, by telephone at (949) 622-2710 or by email at larry.cerutti@troutman.com. The Company hereby authorizes Mr. Cerutti of Troutman Pepper
Hamilton Sanders LLP to orally modify or withdraw this request for acceleration.

    Very truly yours,

    ALTO INGREDIENTS, INC.

    By:
    /s/ AUSTE M. GRAHAM

    Auste M. Graham

    Vice President, General Counsel & Secretary