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SEC Comment Letter 0000000000-25-001351 to Alto Neuroscience, Inc. (ANRO)

Alto Neuroscience, Inc.
Date: Feb. 7, 2025 · CIK: 0001999480 · Accession: 0000000000-25-001351

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File numbers found in text: 333-284667

Date
February 7, 2025
Author
Amit Etkin, M.D., Ph.D.
Form
UPLOAD
Company
Alto Neuroscience, Inc.

Letter

February 7, 2025 Amit Etkin, M.D., Ph.D. President and Chief Executive Officer Alto Neuroscience, Inc. 650 Castro Street, Suite 450 Mountain View, CA 94041 Re:Alto Neuroscience, Inc. Registration Statement on Form S-3 Filed February 3, 2025 File No. 333-284667 Dear Amit Etkin M.D., Ph.D.: 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 Daniel Crawford at 202-551-7767 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Madison Jones, Esq.

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February 7, 2025
Amit Etkin, M.D., Ph.D.
President and Chief Executive Officer
Alto Neuroscience, Inc.
650 Castro Street, Suite 450
Mountain View, CA 94041
Re:Alto Neuroscience, Inc.
Registration Statement on Form S-3
Filed February 3, 2025
File No. 333-284667
Dear Amit Etkin M.D., Ph.D.:
            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 Daniel Crawford at 202-551-7767 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Madison Jones, Esq.