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                          May 14, 2024

       Michael McGaugh
       President and Chief Executive Officer
       Myers Industries, Inc.
       1293 S. Main Street
       Akron, OH 44301

                                                        Re: Myers Industries, 
Inc.
                                                            Registration 
Statement on Form S-3
                                                            Filed May 7, 2024
                                                            File No. 333-279187

       Dear Michael 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 Nicholas 
O'Leary at 202-551-4451 with any questions.



                                                                                
                          Sincerely,

                                                                                
                          Division of Corporation Finance
                                                                                
                          Office of Industrial Applications and
                                                                                
                          Services
       cc:                                              J. Bret Treier, Esq.