Correspondence 0001493152-24-042914 from DSS, INC. (DSS)
DSS, INC.
Date: Oct. 29, 2024 · CIK: 0000771999 · Accession: 0001493152-24-042914
AI Filing Summary & Sentiment
File numbers found in text: 333-281974
Letter
October 29, 2024
VIA EDGAR AND FACSIMILE
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
F. Street, N.E.
Washington, D.C. 20549
Attention: Heather Clark
Re: DSS, Inc. (the “Company”)
Registration Statement on Form S-3
File No. 333-281974
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 PM EST on Thursday, October 31, 2024, or as soon thereafter as is practicable.
The Company hereby acknowledges that:
● 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;
● 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
● the Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Very
truly yours,
DSS,
INC.
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October
29, 2024
VIA
EDGAR AND FACSIMILE
United
States Securities and Exchange Commission
Division
of Corporation Finance
Office
of Manufacturing
100
F. Street, N.E.
Washington,
D.C. 20549
Attention:
Heather Clark
Re:
DSS, Inc. (the “Company”)
Registration
Statement on Form S-3
File
No. 333-281974
Ladies
and Gentlemen:
In
accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date
for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 PM EST on Thursday, October
31, 2024, or as soon thereafter as is practicable.
The
Company hereby acknowledges that:
●
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;
●
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
●
the
Company may not assert this action as a defense in any proceeding initiated by the Commission or any person under the federal securities
laws of the United States.
Very
truly yours,
DSS,
INC.
By:
/s/
Todd D. Macko
Name:
Todd
D. Macko
Title:
Chief
Financial Officer (Principal Financial and Accounting Officer)