March 21, 2017
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Shiloh Industries, Inc. |
Registration Statement on FormS-3 (FileNo. 333-216571)
Withdrawal of Acceleration Request
Ladies and Gentlemen:
Shiloh Industries, Inc. (the “Company”) hereby respectfully requests withdrawal of its acceleration request filed on March 17, 2017 relating to its Registration Statement on FormS-3 (FileNo. 333-216571) (the “Registration Statement”). The Company is no longer requesting that the Registration Statement be declared effective at this time, and we hereby formally withdraw our request for acceleration of the effective date.
If you have any questions regarding the foregoing, please contact Matthew VanWasshnova of Honigman Miller Schwartz and Cohn LLP, our counsel, by telephone at (313)465-7556.
| Kind regards, |
/s/ Kenton M. Bednarz |
| Kenton M. Bednarz |
| Vice President, Legal and Governmental Affairs, and Secretary |
| Shiloh Industries, Inc. |
| cc: | Donald J. Kunz, Honigman Miller Schwartz and Cohn LLP |
Matthew R. VanWasshnova, Honigman Miller Schwartz and Cohn LLP
47632 Halyard Drive, Plymouth, MI 41870