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Correspondence 0001193125-25-022716 from Alto Neuroscience, Inc. (ANRO)

Alto Neuroscience, Inc.
Date: Feb. 7, 2025 · CIK: 0001999480 · Accession: 0001193125-25-022716

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File numbers found in text: 333-284667

Date
February 11, 2025
Author
Nicholas Smith
Form
CORRESP
Company
Alto Neuroscience, Inc.

Letter

ALTO NEUROSCIENCE, INC.

650 Castro Street, Suite 450

Mountain View, California 94041

February 7,

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Daniel Crawford

Re: Alto Neuroscience, Inc.

Registration Statement on Form S-3 (File No. 333-284667)

Request for Acceleration of Effective Date

Daniel Crawford:

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. 333-284667) (the “Registration Statement”) to become effective on February 11, 2025, 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.

Show Raw Text
CORRESP
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filename1.htm

CORRESP

 ALTO NEUROSCIENCE, INC.

650 Castro Street, Suite 450

Mountain View, California 94041

 February 7,
2025

 Via EDGAR

 U.S. Securities and Exchange
Commission

 Division of Corporation Finance

 100 F Street,
N.E.

 Washington, D.C. 20549

 Attn: Daniel Crawford

Re:
 Alto Neuroscience, Inc.

Registration Statement on Form S-3 (File
No. 333-284667)

 Request for Acceleration of Effective Date

Daniel Crawford:

 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. 333-284667) (the “Registration Statement”) to become effective on
February 11, 2025, 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 Smith

Nicholas Smith

Chief Financial Officer

cc:

Amit Etkin, Alto Neuroscience, Inc.

Erin McQuade, Alto Neuroscience, Inc.

Divakar Gupta, Cooley LLP

Christina Roupas, Cooley LLP

Courtney M.W. Tygesson, Cooley LLP

Madison A. Jones, Cooley LLP

 Signature Page to Company Acceleration Request – S-3