TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo December 8, 2023 Eric McAfee Chief Executive Officer Aemetis, Inc. 20400 Stevens Creek Blvd., Suite 700 Cupertino, CA 95014 Re: Aemetis, Inc. Registration Statement on Form S-1 Filed December 5, 2023 File No. 333-275888 Dear Eric McAfee: 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 Conlon Danberg at 202-551-4466 with any questions. Sincerely, Division of Corporation Finance Office of Industrial Applications and Services cc: Yian Huang, Esq.