TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 31, 2021 Paul Tivnan Chief Financial Officer, Secretary and Treasurer Ardmore Shipping Corporation Belvedere Building 69 Pitts Bay Road, Ground Floor Pembroke, HM08 Bermuda Re: Ardmore Shipping Corporation Registration Statement on Form F-3 Filed August 20, 2021 File No. 333-258974 Dear Mr. Tivnan: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Anuja A. Majmudar, Attorney-Advisor, at 202-551-3844 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Joe Bailey