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                              January 12, 2024

       Grant E. Fitz
       Executive Vice President and Chief Financial Officer
       Myers Industries Inc
       1293 South Main Street
       Akron, Ohio 44301

                                                        Re: Myers Industries
Inc
                                                            Definitive Proxy
Statement on Schedule 14A
                                                            Filed March 21,
2023
                                                            File No. 001-08524

       Dear Grant E. Fitz:

               We have limited our review of your most recent definitive proxy
statement to those issues
       we have addressed in our comments. Please respond to these comments by
confirming that you
       will revise your future proxy disclosures in accordance with the topics
discussed below.

       Definitive Proxy Statement on Schedule 14A filed March 21, 2023

       Pay versus Performance, page 48

   1.                                                   Please identify each
named executive officer included in the calculation of average non-
                                                        PEO named executive
officer compensation, and the fiscal years in which such persons
                                                        are included. You may
provide this information in a footnote to the pay versus
                                                        performance table. See
Regulation S-K Item 402(v)(3).
   2.                                                   Refer to the
reconciliation tables in footnotes (2)(b), (4)(b) and (6)(a) to your pay versus
                                                        performance table. It
is unclear what amounts are reflected in the column titled "Year over
                                                        Year Change in Fair
Value of Equity Awards Granted in Prior Years that Vested in the
                                                        Year." Specifically,
equity awards granted in prior years that vest during the relevant year
                                                        should be valued as the
difference between the fair value as of the end of the prior fiscal
                                                        year and the vesting
date, not the "year over year" change in value. Please ensure that your
                                                        table headings reflect
accurately the amounts used to calculate compensation actually
                                                        paid. Refer to Item
402(v)(2)(C)(iv) of Regulation S-K.
   3.                                                   Refer to the bar charts
you have provided to demonstrate the relationships between
                                                        various performance
measures in the pay versus performance table and compensation
                                                        actually paid, as
required by Regulation S-K Item 402(v)(5). We note from your pay
                                                        versus performance
table that you had more than one person serve as your PEO in fiscal
                                                        year 2020; however, it
appears that the relationship charts may not reflect both of these
 Grant E. Fitz
Myers Industries Inc
January 12, 2024
Page 2
         individuals, either separately or in the aggregate. Specifically, the
bar representing the
         PEO pay for 2020 appears to be lower than the aggregate amount paid to
your two PEOs
         in that year, and the charts do not include an alternative
presentation of separate bars for
         each PEO. In addition, consider labeling your y axes for readability.
Please ensure that
         your disclosure under Regulation S-K Item 402(v)(5) clearly shows the
required
         relationship disclosures and includes the compensation actually paid
to each of the
         required named executive officers. See also Regulation S-K Compliance
& Disclosure
         Interpretation 128D.13.
4.       We note that you have included two peer groups in your pay versus
performance table,
         although Item 402(v)(1) and (v)(2)(iv) of Regulation S-K contemplate
inclusion of a
         single peer group. If you include in your pay versus performance table
information in
         addition to that specified in Regulation S-K Item 402(v)(1)(a)   (h),
please ensure that any
         additional disclosure is "clearly identified as supplemental, not
misleading, and not
         presented with greater prominence than the required disclosure." See
Pay Versus
         Performance, Release No. 34-95607 (August 25, 2022 [87 FR 55134
(September 8,
         2022)] at Section II.F.3.
       Please contact Eranga Dias at 202-551-8107 or Amanda Ravitz at
202-551-3412 with any
other questions.



FirstName LastNameGrant E. Fitz                                 Sincerely,
Comapany NameMyers Industries Inc
                                                                Division of
Corporation Finance
January 12, 2024 Page 2                                         Disclosure
Review Program
FirstName LastName