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filename1.htm

      Unassociated Document

    DOCUMENT
      SECURITY SYSTEMS, INC.

    28
      EAST
      MAIN STREET, SUITE 1525

    ROCHESTER,
      NY 14614

      April
        25,
        2008

      VIA
        EDGAR AND FACSIMILE (202) 772-9210

      United
        States Securities and Exchange Commission

      100
        F St.
        NE

      Washington,
        D.C. 20549

      Attn: Kathleen
        Collins

      Attn: Kari
        Jin

                Re:

                Document
                  Security Systems, Inc.

                Form
                  10-K for Fiscal Year Ended December 31, 2007

                Filed
                  March 17, 2008

                File
                  No. 1-32146

      Ladies
        and Gentlemen:

      We
        are in
        receipt of the letter (the “Letter”), dated April 11, 2008, of the staff of the
        U.S. Securities and Exchange Commission in connection with the Document Security
        Systems, Inc.’s (the “Company”) Form 10-K for the Fiscal Year Ended December 31,
        2007. The Company hereby requests an extension of ten business days, to or
        before May 9, 2008, in order to respond to the Letter.

      ****

      Thank
        you
        for your assistance in this matter. Please feel free to call me at 585-325-3610
        if you have any questions about this matter.

            Respectfully
              submitted,

            DOCUMENT SECURITY SYSTEMS, INC.

            By:
            /s/ Patrick
              White

              Patrick
                White

              Chief
                Executive Officer