PACIFIC ETHANOL, INC.

400 Capitol Mall, Suite 2060
Sacramento, California 95814
Telephone: (916) 403-2123

 

 

May 4, 2015

 

Via EDGAR Correspondence

 

Ms. Pamela Long
Assistant Director

Division of Corporation Finance
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549

 

Re:Acceleration of Effective Date
  Pacific Ethanol, Inc.
  Form S-4, Filed May 4, 2015
  File No. 333-201879
   

Dear Ms. Long:

 

Pacific Ethanol, Inc., a Delaware corporation (the “Company”) hereby requests, pursuant to Rule 461(a) of Regulation C, that the above-referenced Registration Statement be declared effective on May 6, 2015 at 4:00 p.m. Eastern Time, or as soon as practicable thereafter. The Company acknowledges that:

 

·should the Securities and Exchange Commission (“Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 

·the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 

·the Company may not assert the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

 

 

Very truly yours,

 

PACIFIC ETHANOL, INC.

 

By: /s/ CHRISTOPHER W. WRIGHT

Christopher W. Wright

Vice President and General Counsel