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      Unassociated Document

    DOCUMENT
      SECURITY SYSTEMS, INC.

    28
      EAST
      MAIN STREET, SUITE 1525

    ROCHESTER,
      NY 14614

    August
      27, 2008

    VIA
      EDGAR

    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 August 13, 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 September 11, 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