Correspondence 0001104659-26-044747 from Alto Neuroscience, Inc. (ANRO)
Alto Neuroscience, Inc.
Date: April 17, 2026 · CIK: 0001999480 · Accession: 0001104659-26-044747
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File numbers found in text: 333-294974
Letter
A lto Neuroscience , Inc.
650 Castro Street, Suite 450 Mountain View, CA 94041
April 17, 2026
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Lauren S. Hamill
Re: A lto Neuroscience, Inc.
Registration Statement on Form S-3 (File No. 333-294974)
Request for Acceleration of Effective Date
Ms. Hamill,
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the " Registrant ") hereby requests that the Securities and Exchange Commission (the " Commission ") take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-294974) (the " Registration Statement ") to become effective on April 20, 2026, at 4:00 p.m. Eastern Time, or as soon thereafter as is practicable, or at such other time as the Registrant or its legal counsel, Cooley LLP, may request by telephone to the staff of the Commission. The Registrant hereby authorizes each of Courtney M.W. Tygesson and Madison A. Jones of Cooley LLP to make such a request on its behalf.
Once the Registration Statement has been declared effective, please confirm that event with Courtney M.W. Tygesson of Cooley LLP, counsel to the Registrant, at (312) 881-6680 or ctygesson@cooley.com, or in her absence, Madison A. Jones, at (202) 728-7087 or madison.jones@cooley.com.
[Signature page follows]
Very truly yours,
Alto Neuroscience, Inc.
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CORRESP 1 filename1.htm A lto Neuroscience , Inc. 650 Castro Street, Suite 450 Mountain View, CA 94041 April 17, 2026 Via EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attn: Lauren S. Hamill Re: A lto Neuroscience, Inc. Registration Statement on Form S-3 (File No. 333-294974) Request for Acceleration of Effective Date Ms. Hamill, In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the " Registrant ") hereby requests that the Securities and Exchange Commission (the " Commission ") take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-294974) (the " Registration Statement ") to become effective on April 20, 2026, at 4:00 p.m. Eastern Time, or as soon thereafter as is practicable, or at such other time as the Registrant or its legal counsel, Cooley LLP, may request by telephone to the staff of the Commission. The Registrant hereby authorizes each of Courtney M.W. Tygesson and Madison A. Jones of Cooley LLP to make such a request on its behalf. Once the Registration Statement has been declared effective, please confirm that event with Courtney M.W. Tygesson of Cooley LLP, counsel to the Registrant, at (312) 881-6680 or ctygesson@cooley.com, or in her absence, Madison A. Jones, at (202) 728-7087 or madison.jones@cooley.com. [Signature page follows] Very truly yours, Alto Neuroscience, Inc. By: /s/ Nicholas C. Smith Nicholas C. Smith Chief Financial Officer cc: Amit Etkin, M.D., Ph.D., Alto Neuroscience, Inc. Erin R. McQuade, Alto Neuroscience, Inc. Divakar Gupta, Cooley LLP Courtney M.W. Tygesson, Cooley LLP Madison A. Jones, Cooley LLP Signature Page to Company Acceleration Request – S-3