November 5, 2013
By EDGAR
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: John Cash, Branch Chief
| Re: | Myers Industries, Inc. |
Form 10-K for the year ended December 31, 2012
Filed March 4, 2013
Form 10-K/A for the year ended December 31, 2012
Filed April 1, 2013
Definitive Proxy Statement
Filed April 5, 2013
File No. 1-08524
Dear Mr. Cash:
Myers Industries, Inc. (the “Company”) makes and gives the following acknowledgements in connection with responding to the letter from the Staff of the Division of Corporation Finance (the “Staff”) of the Securities and Exchange Commission (the “Commission”), dated October 16, 2013, commenting on the Company’s Form 10-K, Form 10-K/A, and Definitive Proxy Statement, in response to which the Company filed Amendment No. 2 to Form 10-K on October 25, 2013.
The Company hereby acknowledges that:
| • | the Company is responsible for the adequacy and accuracy of the disclosure in the filing; |
| • | Staff comments or changes to disclosure in response to Staff comments do not foreclose the Commission from taking any action with respect to the filing; and |
| • | The Company may not assert Staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
| 1293 South Main Street • Akron, Ohio 44301 • (330) 253-5592 • Fax: (330) 761-6156 • www.myersind.com | NYSE / MYE |
Securities and Exchange Commission
November 5, 2013
Page 2
If you have any questions with respect to the foregoing or require further information, please contact the undersigned at (330) 761-6303.
| Sincerely, |
| /s/ Greggory W. Branning |
Greggory W. Branning Senior Vice President, Chief Financial Officer, and Corporate Secretary |
| cc: | Megan L. Mehalko, Benesch Friedlander Coplan & Aronoff LLP |