SEC Comment Letter 0000000000-26-003880 to Alto Neuroscience, Inc. (ANRO)

Alto Neuroscience, Inc.
Date: April 16, 2026 · CIK: 0001999480 · Accession: 0000000000-26-003880

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File numbers found in text: 333-294974

Date

April 16, 2026

Author

Amit Etkin

Form

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Company

Alto Neuroscience, Inc.

Letter

April 16, 2026 Amit Etkin Chief Executive Officer Alto Neuroscience, Inc. 650 Castro St, Suite 450 Mountain View, CA 94041 Re:Alto Neuroscience, Inc. Registration Statement on Form S-3 Filed April 10, 2026 File No. 333-294974 Dear Amit Etkin: 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 Lauren Hamill at 303-844-1008 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc:Courtney Tygesson

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April 16, 2026
Amit Etkin
Chief Executive Officer
Alto Neuroscience, Inc.
650 Castro St, Suite 450
Mountain View, CA 94041
Re:Alto Neuroscience, Inc.
Registration Statement on Form S-3
Filed April 10, 2026
File No. 333-294974
Dear Amit Etkin:
            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 Lauren Hamill at 303-844-1008 with any questions.
Sincerely,
Division of Corporation Finance
Office of Life Sciences
cc:Courtney Tygesson

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