DSS, INC. — Regulatory Filings 2021

Jan 19, 2021

CORRESP 1 filename1.htm

Document Security Systems, Inc.

200 Canal View Boulevard, Suite 104

Rochester, NY 14623

January 19, 2021

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

Attention: Ms. Sherry Haywood

Re:
Registration
Statement on Form S-1
Filed
November 4, 2020
File
No. 333-249857

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 5:00 p.m. Eastern time, Tuesday, January 19, 2021, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.

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

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