SecProbe.io

CORRESP
1
filename1.htm

November
1, 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 Tuesday, November
5, 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)