SecProbe.io

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                                  LETTERHEAD OF
                         DOCUMENT SECURITY SYSTEMS, INC.
                         28 Main Street East- Suite 1525
                            Rochester, New York 14614
                             Tel. No.:(877) 276-0293

                                                              August 9, 2005

BY FAX (202) 772-9210 AND EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Attention:  Ms.  Maryse Mills-Apenteng
            Mail Stop 4-6
            Company Name:     Document Security Systems, Inc.
            Type of Report:   Form S-3
            Filing Number:    SEC File No. 333-125373

Dear Ms. Apenteng:

         We refer to our previous Acceleration Request dated as of August 5,
2005 and deliver this letter to supplement and amend our previous letter
regarding the Form S-3 of Document Security Systems, inc. (the "Company").

         The Company acknowledges that:

         o should the Commission or the staff, acting pursuant to delegated
authority, declare the filing effective, it does not foreclose the Commission
from taking any action with respect to the filing;

         o the action of the Commission or the staff, acting pursuant to
delegated authority, in declaring the filing effective, does not relieve the
company from its full responsibility for the adequacy and accuracy of the
disclosure in the filing; and

         o the Company may not assert this action as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws of
the United States.

         The Company understands that the Division of Enforcement has access to
all information that the Company provides to the staff of the Division of
Corporation Finance in the staff's review of the Company's filings or in
response to the staff's comment on the Company's filings.

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         It is therefore respectfully requested that favorable consideration be
given by the Commission Staff for acceleration of the Registration Statement as
requested herein.

Very truly yours,

DOCUMENT SECURITY SYSTEMS, INC.

By: S/PHILIP JONES
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Philip Jones, Controller, Principal Accounting Officer

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