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SEC Company Response from TSS, Inc. (TSSI) (CIK 0001320760) (TSSI) — Jul 8, 2005

TSS, Inc. (TSSI) (CIK 0001320760)
Date: July 8, 2005 · CIK: 0001320760 · Accession: 0001144204-05-021094

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File numbers found in text: 333-123504

Date
July 8, 2005
Author
Chief Financial
Form
CORRESP
Company
TSS, Inc. (TSSI) (CIK 0001320760)

Letter

Securities and Exchange Commission Division of Corporation Finance Attention: John Zitko RE: Fortress America Acquisition Corporation Registration Statement on Form S-1 originally filed March 23, (File No. 333-123504) ( the "Registration Statement")

Dear Mr. Zitko:

In connection with the Registration Statement on Form S-1 of Fortress America Acquisition Corporation, the undersigned, which is acting as the underwriter of the offering, hereby requests acceleration of the effective date and time of the Registration Statement to 5:00 p.m. on July 12, 2005 or as soon thereafter as practicable, pursuant to Rule 461 of the Securities Act of 1933, as amended.

Very truly yours,
SUNRISE SECURITIES
CORP.

Show Raw Text
CORRESP
1
filename1.htm

      SUNRISE
        SECURITIES CORP.

      641
        Lexington Avenue

      25th
        Floor

      New
        York, New York 10022

                      July
        8,
        2005

      VIA
        TELECOPY (202) 772-9206

      Securities
        and Exchange Commission

      Division
        of Corporation Finance

      Judiciary
        Plaza

      450
        5th
        Street, N. W.

      Washington,
        D. C. 20549

      Attention:
        John Zitko

                RE:

                Fortress
                  America Acquisition Corporation

                Registration
                  Statement on Form S-1 originally filed March 23,
                  2005

                (File
                  No. 333-123504) ( the "Registration
                  Statement")

      Dear
        Mr.
        Zitko:

      In
        connection with the Registration Statement on Form S-1 of Fortress America
        Acquisition Corporation, the undersigned, which is acting as the underwriter
        of
        the offering, hereby requests acceleration of the effective date and time
        of the
        Registration Statement to 5:00 p.m. on July 12, 2005 or as soon thereafter
        as
        practicable, pursuant to Rule 461 of the Securities Act of 1933, as
        amended.

              Very truly yours,

              SUNRISE SECURITIES
                CORP.

               By:
              /s/
                Marcia Kucher

              Marcia Kucher
Chief Financial
                Officer