United States securities and exchange commission logo December 6, 2022 Michael Kandris President and Chief Executive Officer Alto Ingredients, Inc. 1300 South Second Street Pekin, Illinois 61554 Re: Alto Ingredients, Inc. Registration Statement on Form S-3 Filed November 29, 2022 File No. 333-268583 Dear Michael Kandris: 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 Jane Park at 202-551-7439 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Larry Cerutti, Esq.