January 17, 2024
Via EDGAR
U.S. Securities & Exchange Commission
Division of Corporation Finance
Disclosure Review Program
Attn: Amanda Ravitz
100 F Street, N.E.
Washington, D.C. 20549
Re: Myers Industries, Inc.
Definitive Proxy Statement on Schedule 14A
Filed March 21, 2023
File No. 001-08524
Dear Ms. Ravitz,
This letter responds to the comment letter from the Division of Corporation Finance of the U.S. Securities and Exchange Commission (the “Commission”), dated January 12, 2024 (the “Comment Letter”), in connection with the Commission’s Disclosure Review Program concerning the Definitive Proxy Statement on Schedule 14A filed on March 21, 2023 by Myers Industries, Inc. (the “Company”) and in particular the Company’s Pay versus Performance disclosures (“PvP”) provided pursuant to Item 402(v) of Regulation S-K.
The Company hereby confirms that its PvP disclosures in future proxy statements will be revised to be consistent with the comments set forth in the Comment Letter.
If you have any questions with respect to the foregoing or require further information, please contact the undersigned at (330) 761-6130.
Sincerely, |
|
/s/ Grant E. Fitz |
Grant E. Fitz |
Executive Vice President and Chief Financial Officer |