September 17, 2018

Paul Tivnan
Chief Financial Officer
Ardmore Shipping Corporation
Belvedere Building
69 Pitts Bay Road, Ground Floor
Pembroke, HM08 Bermuda

       Re: Ardmore Shipping Corporation
           Form 20-F for the Year Ended December 31, 2017
           Filed March 29, 2018
           File No. 001-36028

Dear Mr. Tivnan:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments. In some of our comments, we may
ask you to
provide us with information so we may better understand your disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 20-F for the Year Ended December 31, 2017

Management's Discussion and Analysis of Financial Condition and Results of
Operations
Critical Accounting Estimates
Vessel impairment, page 63

1.    Please tell us when you last performed an impairment analysis of each of
your vessels,
      both during the year ended December 31, 2017 and subsequently. In this
regard we note
      that the volatility of market values of vessels in recent years, the
recent decline in your
      share price and a significant net loss for the year ended December 31,
2017 as well as the
      first two quarters of 2018 appear to represent indicators that the
vessels should be tested
      for impairment as indicated in ASC 360-10-35-21. Please advise. If you
have performed
      an impairment analysis, please provide us the result of that analysis.
 Paul Tivnan
Ardmore Shipping Corporation
September 17, 2018
Page 2

       In closing, we remind you that the company and its management are
responsible for the
accuracy and adequacy of their disclosures, notwithstanding any review,
comments, action or
absence of action by the staff.

       You may contact Heather Clark at 202-551-3624 or Claire Erlanger at
202-551-3301 with
any questions.



FirstName LastNamePaul Tivnan                             Sincerely,
Comapany NameArdmore Shipping Corporation
                                                          Division of
Corporation Finance
September 17, 2018 Page 2                                 Office of
Transportation and Leisure
FirstName LastName