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SEC Company Response from QXO, Inc. (QXO, QXO-PB) (CIK 0001236275) (QXO) — Feb 9, 2015

QXO, Inc. (QXO, QXO-PB) (CIK 0001236275)
Date: Feb. 9, 2015 · CIK: 0001236275 · Accession: 0001213900-15-000839

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File numbers found in text: 333-200726

Date
Feb. 9, 2015
Author
Chief - Legal
Form
CORRESP
Company
QXO, Inc. (QXO, QXO-PB) (CIK 0001236275)

Letter

Division of Corporation Finance Washington, D.C. 20549 Re: SilverSun Technologies, Inc. Registration Statement on Form S-1 File No. 333-200726

Dear Mr. Shuman:

SilverSun Technologies, Inc. (the “Company”) respectfully requests, pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), that the U.S. Securities and Exchange Commission (the “Commission”) accelerate the effective date of the Registration Statement on Form S-1 filed on December 4, 2014, and all amendments thereto (the “Registration Statement”) so that it may become effective at 4:00 p.m. Eastern Standard Time on February 11, 2015 or as soon thereafter as practicable. The Company would also appreciate telephone notice of such effectiveness to Joseph Lucosky at (732) 395-4402.

In connection with the Company’s request for acceleration of effectiveness of the Registration Statement, the Company acknowledges the following:

(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 staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States.

Very
Truly Yours,
/s/
Mark Meller

Show Raw Text
CORRESP
1
filename1.htm

SILVERSUN
TECHNOLOGIES, inc.

5
REGENT STREET, SUITE 520

LIVINGSTON,
NJ 07039

February
9, 2015

Via
E-mail

Mark.
P. Shuman

Branch
Chief - Legal

U.S.
Securities & Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
D.C. 20549

Re:  SilverSun
                                         Technologies, Inc.

                                         Registration Statement on Form S-1

                                         File No. 333-200726

Dear
Mr. Shuman:

SilverSun
Technologies, Inc. (the “Company”) respectfully requests, pursuant to Rule 461 under the Securities Act of 1933, as
amended (the “Act”), that the U.S. Securities and Exchange Commission (the “Commission”) accelerate the
effective date of the Registration Statement on Form S-1 filed on December 4, 2014, and all amendments thereto (the “Registration
Statement”) so that it may become effective at 4:00 p.m. Eastern Standard Time on February 11, 2015 or as soon thereafter
as practicable. The Company would also appreciate telephone notice of such effectiveness to Joseph Lucosky at (732) 395-4402.

In
connection with the Company’s request for acceleration of effectiveness of the Registration Statement, the Company acknowledges
the following:

 (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 staff comments and the declaration of effectiveness as a defense
                                         in any proceeding initiated by the Commission or any person under the federal securities
                                         law of the United States.

Very
Truly Yours,

/s/
Mark Meller

Mark
Meller

Chief
Executive Officer

SilverSun
Technologies, Inc.