To expand on @Marcin's comment:
There is no integration between the Elastic Load Balancer implementations and SQS in any direction. Part of the reason is, that they both implement a pattern, which requires a trigger from the outside for them to do anything.
To consume a message from SQS, the consumer needs to actively poll SQS for work using the ReceiveMessage
API call.
For the load balancer to serve traffic there needs to be a request from the outside it can respond to.
To get an integration between two passive/reactive services you need an active component inbetween. You could build for example a fleet of containers or a Lambda function. Lambda can be triggered via SQS (under the hood Lambda will poll SQS) and could subsequently send a request to your ALB or whichever load balancer you choose.