  During the Extreme Universe Space Observatory on a Super Pressure Balloon 2
(EUSO-SPB2) mission, we planned Target of Opportunity (ToO) operations to
follow up on possible sources of $\gtrsim 10 \, {\rm PeV}$ neutrinos. The
original plan before flight was to point the onboard Cherenkov Telescope (CT)
to catch the source's path on the sky just below Earth's horizon. By using the
Earth as a tau-neutrino to tau-lepton converter, the CT would then be able to
look for optical extensive air shower signals induced by tau-lepton decays in
the atmosphere. The CT had a field of view of $6.4^\circ$ vertical $\times$
$12.8^\circ$ horizontal. Possible neutrino source candidates include gamma ray
bursts, tidal disruption events and other bursting or flaring sources. In
addition, follow-ups of binary neutron star mergers would have been possible
after the start of the O4 observation run from LIGO-Virgo-KAGRA. The resulting
exposure is modeled using the NuSpaceSim framework in ToO mode. With the launch
of the EUSO-SPB2 payload on the 13th May 2023, this summarizes the ToO program
status and preliminary data, as available.
