ALTEROLA BIOTECH, INC.
October 26, 2021
THE UNITED STATES SECURITIES
AND EXCHANGE COMMISSION
Attn: Margeret Schwartz
Division of Corporation Finance
Mail Stop 7010
100 F. Street NE
Washington, D.C. 20549-7010
Re: Alterola Biotech, Inc.
Registration Statement on Form S-1
File No. 333-260340
Dear Ms. Schwartz:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Alterola Biotech, Inc. (the “Company”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1, as amended, to 4:00 PM Eastern Standard Time on October 29, 2021, or as soon thereafter as is practicable.
Thank you for your assistance. Please call with any questions.
By: /s/ Seamus McAuley
Seamus McAuley
Chief Executive Officer
47 Hamilton Square Birkenhead Merseyside
CH41 5AR United Kingdom
(800) 706-0806
