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 18, 2021

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

Attention:
Re:	Document
Security Systems, Inc.
	Registration
Statement on Form S-1
	Filed
November 4, 2020
	File
No. 333-249857

Ladies and Gentlemen:

On January 14, 2021, Document Security Systems, Inc. (the “Company”) submitted a request pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, to accelerate the effectiveness of the above-referenced Registration Statement so that such Registration Statement would become effective as of 4:00 p.m. Eastern time, Friday, January 15, 2020, or as soon thereafter 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.

The Company hereby WITHDRAWS that request and requests that acceleration of effectiveness of the Registration Statement not occur until the Company and the representative of the underwriters submit new requests for acceleration at a time to be determined.

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

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