SEC Company Response from DSS, INC. (DSS) (CIK 0000771999) (DSS) — Dec 15, 2010

DSS, INC. (DSS) (CIK 0000771999)
Date: Dec. 15, 2010 · CIK: 0000771999 · Accession: 0001144204-10-066556

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AI Filing Summary & Sentiment

File numbers found in text: 333-166357

Date

Dec. 15, 2010

Author

submitted

Form

CORRESP

Company

DSS, INC. (DSS) (CIK 0000771999)

Letter

Securities and Exchange Commission Attention: Ryan Houseal Re: Document Security Systems, Inc. -Form S-3 File No. 333-166357

Dear Mr. Houseal:

On behalf of Document Security Systems, Inc. (the “Company”), we herewith request acceleration of the effective date of the offering to Wednesday, December 15, 2010, at 2:00 pm Eastern Time or as soon as practicable thereafter.

We acknowledge that:

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

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

We may not assert the staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

Respectfully
submitted,
DOCUMENT
SECURITY SYSTEMS, INC.

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CORRESP
1
filename1.htm

    Unassociated Document

    Document
Security Systems, Inc.

    28 Main
Street East, Suite 1525

    Rochester,
NY 14614

    December
15, 2010

    Securities
and Exchange Commission

    100 F
Street, NE

    Washington,
D.C. 20549

              Attention:

              Ryan
      Houseal

              Re:

              Document
      Security Systems, Inc. -Form S-3

              File
      No. 333-166357

    Dear Mr. Houseal:

    On behalf of Document Security
Systems, Inc. (the “Company”), we herewith request acceleration of the effective
date of the offering to Wednesday, December 15, 2010, at 2:00 pm Eastern Time or
as soon as practicable thereafter.

    We acknowledge that:

              ·

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

              ·

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

              ·

              We
      may not assert the staff comments and the declaration of effectiveness as
      a defense in any proceeding initiated by the Commission or any person
      under the federal securities laws of the United
  States.

                Respectfully
      submitted,

                DOCUMENT
      SECURITY SYSTEMS, INC.

                By:

              /s/ Philip
      Jones

                Philip
      Jones

                Chief
      Financial Officer

SecProbe.io