TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 12, 2022 Anthony Gurnee Chief Executive Officer, President and Director Ardmore Shipping Corporation Belvedere Building 69 Pitts Bay Rd, Ground Floor Pembroke, HM08 Bermuda Re: Ardmore Shipping Corporation Registration Statement on Form F-3 Filed September 2, 2022 File No. 333-267260 Dear Mr. Gurnee: 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 Arthur Tornabene-Zalas at (202) 551-3162 or Kevin Dougherty, Staff Attorney, at (202) 551-3271 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: Christian Carlson, Esq.