0001019687-15-001758.txt : 20150616 0001019687-15-001758.hdr.sgml : 20150616 20150504215931 ACCESSION NUMBER: 0001019687-15-001758 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 3 FILED AS OF DATE: 20150504 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Pacific Ethanol, Inc. CENTRAL INDEX KEY: 0000778164 STANDARD INDUSTRIAL CLASSIFICATION: INDUSTRIAL ORGANIC CHEMICALS [2860] IRS NUMBER: 412170618 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 400 CAPITOL MALL, SUITE 2060 CITY: SACRAMENTO STATE: CA ZIP: 95814 BUSINESS PHONE: 916-403-2123 MAIL ADDRESS: STREET 1: 400 CAPITOL MALL, SUITE 2060 CITY: SACRAMENTO STATE: CA ZIP: 95814 FORMER COMPANY: FORMER CONFORMED NAME: ACCESSITY CORP DATE OF NAME CHANGE: 20030627 FORMER COMPANY: FORMER CONFORMED NAME: DRIVERSSHIELD COM CORP DATE OF NAME CHANGE: 20001115 FORMER COMPANY: FORMER CONFORMED NAME: FIRST PRIORITY GROUP INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm

 

Larry A. Cerutti

949.622.2710 telephone

949.622.2739 facsimile

larry.cerutti@troutmansanders.com

TROUTMAN SANDERS LLP

Attorneys at Law

5 Park Plaza, Suite 1400

Irvine, CA 92614-2545

949.622.2700 telephone

troutmansanders.com

 

 

 

May 4, 2015

 

 

via edgar correspondence and FEDEX

 

Ms. Pamela Long
Assistant Director

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

 

  Re:

Pacific Ethanol, Inc.

Amendment No. 2 to Registration Statement on Form S-4

Filed April 21, 2015

File No. 333-201879                                                       

 

Dear Ms. Long:

 

This letter responds to the comments of your letter dated May 1, 2015 relating to Pacific Ethanol, Inc. (the “Company”).

 

The enclosed clean and marked-to-show-changes copies of Form S-4/A (Amendment No. 3 to Form S-4), Reg. No. 333-201879 (the “Registration Statement”), contain revisions that are directly in response to your comments. We have reproduced below in bold font the comment set forth in your letter, together with a response in regular font immediately following each reproduced comment. The page number referenced below corresponds to the marked versions of the Registration Statement enclosed herewith. The response in this letter corresponds to the number you placed adjacent to the comment in your letter.

 

Aventine Forward-Looking Financial Information, page 26

 

1.We note your response to comment 3 of our letter dated April 16, 2015 and we re-issue our comment. Please disclose why Aventine did not provide projections for the combined company and how, if at all, the lack of such combined projections influenced its conclusions.

 

The disclosure in the “Aventine Forward-Looking Financial Information” section on page 27 of the Joint Proxy Statement/Prospectus has been revised to disclose why Aventine did not provide projections for the combined company and the alternative factors Aventine’s board of directors identified which were influential in its analysis of the transaction.

 

 

* * *

 

 

 

 
 

 

 

Securities and Exchange Commission

May 4, 2015

Page 2

 

 

We trust that the foregoing is responsive to the comments contained in your letter of comments dated May 1, 2015. If you have any questions, please call me at (949) 622-2710.

.

Sincerely yours,

Troutman Sanders LLP

 

 

/s/ Larry A. Cerutti                                  

Larry A. Cerutti

 

Enclosures

cc: Ameed Hamady (via Edgar correspondence)
  Terence O’Brien (via Edgar correspondence)
  Frank Pigott (via Edgar correspondence)
  Craig Slivka (via Edgar correspondence)
  Christopher W. Wright, Esq. (via email)
  Ackneil M. Muldrow, Esq. (via email)

 

 

 

 

 

 

 

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