SEC Company Response from DSS, INC. (DSS) (CIK 0000771999) (DSS) — Feb 14, 2020

DSS, INC. (DSS) (CIK 0000771999)
Date: Feb. 14, 2020 · CIK: 0000771999 · Accession: 0001493152-20-002454

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File numbers found in text: 333-236082

Date

Feb. 14, 2020

Author

Chief

Form

CORRESP

Company

DSS, INC. (DSS) (CIK 0000771999)

Letter

Document Security Systems, Inc.

Canal View Boulevard, Suite 300

Rochester, NY 14623

February 14, 2020

Securities and Exchange Commission

Division of Corporation Finance

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:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Document Security Systems, Inc. (the “Company”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 5:30 p.m. Eastern time, Friday, February 14, 2020, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.

Very truly yours,
DOCUMENT SECURITY SYSTEMS, INC.

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CORRESP
1
filename1.htm

Document
Security Systems, Inc.

200
Canal View Boulevard, Suite 300

Rochester,
NY 14623

February
14, 2020

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:

Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, Document Security Systems, Inc. (the “Company”)
hereby requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement
will become effective as of 5:30 p.m. Eastern time, Friday, February 14, 2020, or at such later time as the Company or its counsel
may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.

    Very truly yours,

    DOCUMENT SECURITY SYSTEMS, INC.

    By:
    /s/
    Frank D. Heuszel

    Frank
    D. Heuszel

    Chief
    Executive Officer and

    Interim
    Chief Financial Officer

SecProbe.io