SEC Comment Letter for DSS, INC. (DSS) (CIK 0000771999) (DSS) — Nov 17, 2010
DSS, INC. (DSS) (CIK 0000771999)
Date: Nov. 17, 2010 · CIK: 0000771999 · Accession: 0000000000-10-068827
AI Filing Summary & Sentiment
File numbers found in text: 333-166357
Referenced dates: October 26, 2010, September 1, 2010
Letter
November 17, 2010 Patrick White Chief Executive Officer Document Security Systems, Inc. 28 Main Street East, Suite 1525 Rochester, New York 14614 Re: Document Security Systems, Inc. Amendment No. 2 to Registrati on Statement on Form S-3 Filed October 26, 2010 File No. 333-166357 Form 10-Q Fiscal Quar ter Ended September 30, 2010 Filed November 15, 2010 File No. 1-32146
Dear Mr. White:
We have reviewed the above-referenced fili ngs and your response letter dated October 26, 2010, and have the following comments. If indicated, we think you should revise your document in response to this comment. Afte r reviewing this info rmation, we may raise additional comments. Unless othe rwise noted, where a prior comment is referred to, it refers to our letter dated September 1, 2010. Amendment No. 2 to Registration Statement on Form S-3
Risk Factors
“We have material weaknesses in our internal control over financial repo rting structure, which, until remedied, may cause errors in our financial statements,” page 11 1. We reissue prior comment 1 in part and as k that you please revise your document to discuss when you anticipate remediating the ma terial weakness in your internal control over financial reporting. You should also di scuss when the material weakness in your internal control first began. As noted before , please ensure that similar disclosure is included in your Exchange Act reports. In th is regard, we are unabl e to locate any such disclosure in your Form 10-Q for quarter September 30, 2010.
Patrick White Document Security Systems, Inc. November 17, 2010 Page 2
Form 10-Q Fiscal Quarter Ended September 30, 2010
Item 6. Exhibits
2. We refer to prior comment 4 and note that you continue to replace the word “report” with “quarterly report” in paragr aphs 2 and 3 of the certifications required by Exchange Act Rule 13a-14(a). As such, we reissue prior comment 4 and ask that you confirm that in subsequent filings, the word “report” in th ese paragraphs will not be preceded or modified by the period to which the certification pertains.
Please direct any questions to Ryan Houseal , Attorney-Advisor, at (202) 551-3105 or, in his absence, to me at (202) 551-3735.
Sincerely,
Barbara C. Jacobs Assistant Director
Show Raw Text
November 17, 2010 Patrick White Chief Executive Officer Document Security Systems, Inc. 28 Main Street East, Suite 1525 Rochester, New York 14614 Re: Document Security Systems, Inc. Amendment No. 2 to Registrati on Statement on Form S-3 Filed October 26, 2010 File No. 333-166357 Form 10-Q Fiscal Quar ter Ended September 30, 2010 Filed November 15, 2010 File No. 1-32146 Dear Mr. White: We have reviewed the above-referenced fili ngs and your response letter dated October 26, 2010, and have the following comments. If indicated, we think you should revise your document in response to this comment. Afte r reviewing this info rmation, we may raise additional comments. Unless othe rwise noted, where a prior comment is referred to, it refers to our letter dated September 1, 2010. Amendment No. 2 to Registration Statement on Form S-3 Risk Factors “We have material weaknesses in our internal control over financial repo rting structure, which, until remedied, may cause errors in our financial statements,” page 11 1. We reissue prior comment 1 in part and as k that you please revise your document to discuss when you anticipate remediating the ma terial weakness in your internal control over financial reporting. You should also di scuss when the material weakness in your internal control first began. As noted before , please ensure that similar disclosure is included in your Exchange Act reports. In th is regard, we are unabl e to locate any such disclosure in your Form 10-Q for quarter September 30, 2010. Patrick White Document Security Systems, Inc. November 17, 2010 Page 2 Form 10-Q Fiscal Quarter Ended September 30, 2010 Item 6. Exhibits 2. We refer to prior comment 4 and note that you continue to replace the word “report” with “quarterly report” in paragr aphs 2 and 3 of the certifications required by Exchange Act Rule 13a-14(a). As such, we reissue prior comment 4 and ask that you confirm that in subsequent filings, the word “report” in th ese paragraphs will not be preceded or modified by the period to which the certification pertains. Please direct any questions to Ryan Houseal , Attorney-Advisor, at (202) 551-3105 or, in his absence, to me at (202) 551-3735. Sincerely, Barbara C. Jacobs Assistant Director cc: Via Facsimile: (303) 770-7257 Gary A Agron, Esq. Law Offices of Gary A Agron, Esq.