August 12, 2019
VIA EDGAR CORRESPONDENCE
Division of Corporation Finance
U.S. Securities & Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Edward M. Kelly, Senior Counsel
| Re: | Advanced Drainage Systems, Inc. |
Registration Statement on Form S-3
File No. 333-232958
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Advanced Drainage Systems, Inc. (the “Company”) hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that it may become effective by 5:00 p.m. Eastern Time on August 14, 2019, or as soon thereafter as practicable.
Please contact Aaron A. Seamon of Squire Patton Boggs (US) LLP, counsel to the Company, at (614) 365-2759 or by email at aaron.seamon@squirepb.com with any questions you may have concerning this request. In addition, please contact Mr. Seamon when this request for acceleration has been granted.
| ADVANCED DRAINAGE SYSTEMS, INC. | ||
| By: | /s/ Scott A. Cottrill | |
| Scott A. Cottrill, Executive Vice President and Chief Financial Officer | ||
| cc: | Aaron A. Seamon (Squire Patton Boggs (US) LLP) |
ADVANCED DRAINAGE SYSTEMS, INC., 4640 TRUEMAN BLVD., HILLIARD, OH 43026
Web site: www.ads-pipe.com