TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 16, 2021 Michael McGaugh President and Chief Executive Officer MYERS INDUSTRIES INC 1293 South Main Street Akron, Ohio 44301 Re: Myers Industries, Inc. Registration Statement on Form S-3 Filed March 11, 2021 File No. 333-254164 Dear Mr. McGaugh: 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 Beverly Singleton at (202) 551-3328 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing