American Defense Systems, Inc.

420 McKinney Parkway

Lillington, NC 27546


April 9, 2013



VIA EDGAR


United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549


Attention:  Mr. Nolan McWilliams


Re:

American Defense Systems, Inc.

Request for Withdrawal of Post-Effective Amendment No. 1 to

Registration Statement on Form S-3, File No. 333-160034


Dear Mr. McWilliams:


Pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended, American Defense Systems, Inc., a Delaware corporation (the “Company”), hereby respectfully requests that the Securities and Exchange Commission (the “Commission”) consent to the withdrawal, as promptly as practicable, of the Company’s Post-Effective Amendment No. 1 to Registration Statement on Form S-3 (File No. 333-160034) (the “Amendment”), originally filed with the Commission on March 12, 2013.  In accordance with our discussions with the Staff of the Commission, the Amendment was filed in error.  No securities were sold in connection with the Amendment.


If you have any questions regarding this request for withdrawal, please contact John C. Jaye at Parker Poe Adams & Bernstein LLP at (704) 335-9872.


Very truly yours,


American Defense Systems, Inc.



By:

     /s/ Gary Sidorsky                          

Gary Sidorsky

Chief Financial Officer



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