SEC Comment Letter for DSS, INC. (DSS) (CIK 0000771999) (DSS) — Feb 3, 2020
DSS, INC. (DSS) (CIK 0000771999)
Date: Feb. 3, 2020 · CIK: 0000771999 · Accession: 0000000000-20-000999
AI Filing Summary & Sentiment
File numbers found in text: 333-236082
Letter
February 3, 2020 Frank D. Heuszel Chief Executive Officer and Interim Chief Financial Officer Document Security Systems, Inc. 200 Canal View Boulevard, Suite 300 Rochester, New York 14623 Re:Document Security Systems, Inc. Registration Statement on Form S-1 Filed January 24, 2020 File No. 333-236082 Dear Mr. Heuszel: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Sherry Haywood, Staff Attorney at (202) 551-3345 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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February 3, 2020
Frank D. Heuszel
Chief Executive Officer and Interim Chief Financial Officer
Document Security Systems, Inc.
200 Canal View Boulevard, Suite 300
Rochester, New York 14623
Re:Document Security Systems, Inc.
Registration Statement on Form S-1
Filed January 24, 2020
File No. 333-236082
Dear Mr. Heuszel:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Sherry Haywood, Staff Attorney at (202) 551-3345 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing