ASURE SOFTWARE INC — Regulatory Filings 2018

Apr 13, 2018

CORRESP 1 filename1.htm Licensed to: Federal Filings, LLC Document created using EDGARfilings PROfile 4.3.3.3 Copyright 1995 - 2018 Broadridge

Asure Software, Inc.

3700 N. Capital of Texas Hwy, Suite 350

Austin, Texas 78746

April 13, 2018

VIA EDGAR

U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549

Re: Asure Software, Inc. Registration Statement on Form S-3 File No. 333-224068

Ladies and Gentlemen :

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Asure Software, Inc. hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that it will be declared effective at 4:00 p.m., Eastern Time, on April 16, 2018, or as soon thereafter as possible.

If you have any questions, please call Katheryn A. Gettman, Esq. of Messerli & Kramer P.A. at (612) 672-3627. Thank you for your assistance.

Very truly yours,

ASURE SOFTWARE, INC.

By /s/ Kelyn Brannon

Kelyn Brannon, CFO