Ash's counting functions and characterization of Ehrenfeucht-Fra\"iss\'e equivalence for two classes of finite graphs Abstract: Ash's functions $N_{\sigma,k}$ count the number of $k$-equivalence classes of $\sigma$-structures of size $n$. Some conditions on their asymptotic behavior imply the long standing spectrum conjecture. We present a new condition which is equivalent to this conjecture and we discriminate some easy and difficult particular cases. We present a complete analysis of Ehrenfeucht-Fra\"{\i}ss\'e equivalence in two classes of finite graphs, in connection with the difficult cases. We deduce that the corresponding Ash counting functions are eventually periodic and exhibit a natural counterexample to Ash's constant conjecture.