SEC Company Response from DSS, INC. (DSS) (CIK 0000771999) (DSS) — May 6, 2019
DSS, INC. (DSS) (CIK 0000771999)
Date: May 6, 2019 · CIK: 0000771999 · Accession: 0001493152-19-006443
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File numbers found in text: 333-230740
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CORRESP
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Document
Security Systems, Inc.
200 Canal View Boulevard
Suite 300
Rochester, New York 14623
May 6, 2019
VIA
EDGAR
United
States Securities
and Exchange
Commission
100 F
Street, N.E.
Washington,
D.C. 20549
Re:
Document Security Systems, Inc.
Registration Statement on Form S-3
File No. 333-230740
Ladies
and Gentlemen:
Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), Document
Security Systems, Inc. (the “Company”) respectfully requests that the effective date of the registration statement
referred to above be accelerated so that it will become effective at 4:00 p.m., Eastern Time, on May 8, 2019, or as soon thereafter
as possible. The Company acknowledges that: 1) 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; 2) 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 3) the Company may not assert 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.
DOCUMENT SECURITY SYSTEMS, INC.
By:
/s/
Frank D. Heuszel
Name:
Frank D. Heuszel
Title:
Interim
Chief Executive Officer and Interim
Chief Financial Officer