DSS, INC. — Regulatory Filings 2021

Jun 7, 2021

CORRESP 1 filename1.htm

Document Security Systems, Inc.

6 Framark Dr.

Victor, NY 14564

June 7, 2021

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

Attention: Ms. Heather Clark

Re:
Registration
Statement on Form S-3
Filed
May 24, 2021
File
No. 333-256446

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Document Security Systems, Inc. (the “Company”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:30 p.m. Eastern time, Monday, June 7, 2021 or as soon as practicable thereafter.

| Very
truly yours, | |
| --- | --- |
| DOCUMENT
SECURITY SYSTEMS, INC. | |
| By: | /s/
Frank D. Heuszel |
| | Frank
D. Heuszel |
| | Chief
Executive Officer |

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