TEXT-EXTRACT 2 filename2.txt October 1, 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 completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Transportation and Leisure