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Dear Sir or Madam,
 
GAMCO Asset Management Inc. has submitted a preliminary proxy statement for Myers Industries, Inc.  Accession Number - 0000807249-09-000266 on March 30, 2009.
 
 
I can be contacted at GAMCO Asset Management Inc., One Corporate Center, Rye, NY 10580, (914) 921-7732;  pgoldstein@gabelli.com.
 
Sincerely,
 
Peter D. Goldstein
Director of Regulatoy Affairs