June 27, 2008
VIA EDGAR SUBMISSION AND FACSIMILE
Mr. Terence O’Brien
Accounting Branch Chief
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: Aventine Renewable Energy Holdings, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2007
Filed March 5, 2008 (“Form 10-K”)
Schedule 14A
Filed April 4, 2008 (“Proxy Statement”)
Form 10-Q for the Quarterly Period Ended March 31, 2008
Filed May 12, 2008 (“Form 10-Q”)
File No. 001-32922
Dear Mr. O’Brien:
This letter is a supplement to our letter dated June 20, 2008 responding to the comments of the Staff (the “Staff”) of the Securities and Exchange Commission (the “Commission”) contained in the letter from the Staff dated June 10, 2008 (the “Comment Letter”) regarding the above-referenced filings of Aventine Renewable Energy Holdings, Inc. (the “Company”).
We hereby confirm that:
· the Company is responsible for the adequacy and accuracy of the disclosure in the above referenced filings of the Company;
· Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and
· the Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
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If you have any questions regarding our responses, please do not hesitate to call the undersigned at (309) 347-9388.
| Sincerely, |
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| /s/ Ronald H. Miller |
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| Ronald H. Miller |
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