American Defense Systems, Inc.
420 McKinney Parkway
Lillington, NC 27546
April 9, 2013
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Mr. Nolan McWilliams
Re:
American Defense Systems, Inc.
Request for Withdrawal of Post-Effective Amendment No. 1 to
Registration Statement on Form S-3, File No. 333-160034
Dear Mr. McWilliams:
Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended, American Defense Systems, Inc., a Delaware corporation (the Company), hereby respectfully requests that the Securities and Exchange Commission (the Commission) consent to the withdrawal, as promptly as practicable, of the Companys Post-Effective Amendment No. 1 to Registration Statement on Form S-3 (File No. 333-160034) (the Amendment), originally filed with the Commission on March 12, 2013. In accordance with our discussions with the Staff of the Commission, the Amendment was filed in error. No securities were sold in connection with the Amendment.
If you have any questions regarding this request for withdrawal, please contact John C. Jaye at Parker Poe Adams & Bernstein LLP at (704) 335-9872.
Very truly yours,
American Defense Systems, Inc.
By:
/s/ Gary Sidorsky
Gary Sidorsky
Chief Financial Officer