SecProbe.io

CORRESP
1
filename1.htm

February
14, 2020

VIA
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
D.C. 20549

    Attention:
    Ms.
    Sherry Haywood

    Mr.
    Edward Kelly

    Mr. Geoffrey D. Kruczek

    Re:
    Document
    Security Systems, Inc.

    Registration
    Statement on Form S-1

    Filed
    January 24, 2020

    File
    No. 333-236082

Ladies
and Gentlemen:

In
accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), Aegis Capital Corp., as representative
of the several underwriters, hereby join Document Security Systems, Inc. in requesting that the Securities and Exchange Commission
take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-236082) (the “Registration Statement”)
to become effective on Friday, February 14, 2020, at 5:30 p.m., Eastern Time.

Pursuant
to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Act, we wish to advise you
that we have effected the following distribution of the Company’s Preliminary Prospectus, dated February 11, 2020, through
the date hereof:

Preliminary
Prospectus dated February 11, 2020:

500+
copies to prospective underwriters, institutional investors, dealers and others

The
undersigned advises that it has complied and will continue to comply, and that is has been informed by the participating underwriters
and dealers that they have complied with and will continue to comply, with the requirements of Rule 15c2-8 under the Securities
Exchange Act of 1934, as amended.

    Very
    truly yours,

    AEGIS
    CAPITAL CORP.

    By:
     /s/
    Joseph T. Rallo

    Name:

    Joseph
    T. Rallo

    Title:

    Co-Head
    of Investment Banking