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CORRESP
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  CORRESP

  One Stop Systems, Inc.

2235 Enterprise Street #110

Escondido, CA 92029

August 31, 2026

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

     Re:

     One Stop Systems, Inc.

     Registration Statement on Form S-3

Filed August 24, 2026

     File No. 333-298543

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), One Stop Systems, Inc., a Delaware corporation (the “Registrant”), hereby respectfully requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-298543) to become effective on Wednesday, September 2, 2026, at 5:00 p.m., Eastern Time, or as soon thereafter as is practicable.

The Registrant understands that the Commission will consider this request as a confirmation by the Registrant that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement.

The Registrant hereby authorizes its counsel, Dennis J. Doucette, Esq. of Procopio, Cory, Hargreaves & Savitch LLP, to orally modify or withdraw this request for acceleration. Please contact Mr. Doucette at (858) 720-6322 with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.

     Sincerely,

     ONE STOP SYSTEMS, INC.

     /s/ Daniel Gabel

     Daniel Gabel

     Chief Financial Officer

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
                                                            August 26, 2026

Michael Knowles
Chief Executive Officer
One Stop Systems, Inc.
2235 Enterprise Street #110
Escondido, California 92029

        Re: One Stop Systems, Inc.
            Registration Statement on Form S-3
            Filed August 24, 2026
            File No. 333-298543
Dear Michael Knowles:
       This is to advise you that we have not reviewed and will not review your
registration
statement.
       Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you that
the company and its management are responsible for the accuracy and adequacy of
their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.
       Please contact Jan Woo at 202-551-3453 with any questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Technology
cc:    Dennis J. Doucette
</TEXT>
</DOCUMENT>

CORRESP
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filename1.htm

CORRESP

 One Stop Systems, Inc.

2235 Enterprise Street #110

Escondido, CA 92029

 August 23, 2023

 VIA EDGAR

 United States Securities and
Exchange Commission

 Division of Corporation Finance

 100 F
Street, N.E.

 Washington, D.C. 20549

Re:
 One Stop Systems, Inc.

Registration Statement on Form S-3

Filed August 18, 2023

File No. 333-274073

Ladies and Gentlemen:

 Pursuant to Rule 461 under the Securities
Act of 1933, as amended (the “Securities Act”), One Stop Systems, Inc., a Delaware corporation (the “Registrant”), hereby respectfully requests that the United States Securities and Exchange Commission (the
“Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-274073) to become effective on
Friday, August 25, 2023, at 5:00 p.m., Eastern Time, or as soon thereafter as is practicable.

 The Registrant understands that the Commission will
consider this request as a confirmation by the Registrant that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement.

The Registrant hereby authorizes its counsel, Dennis J. Doucette, Esq. of Procopio, Cory, Hargreaves & Savitch LLP, to orally modify or withdraw this
request for acceleration. Please contact Mr. Doucette at (858) 720-6322 with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.

 Sincerely,

 ONE STOP SYSTEMS, INC.

 /s/ John Morrison

 John Morrison

 Chief Financial Officer

United States securities and exchange commission logo
August 23, 2023
John Morison
Chief Financial Officer
ONE STOP SYSTEMS, INC.
2235 Enterprise St., Suite 110
Escondido, CA 92029
Re:ONE STOP SYSTEMS, INC.
Registration Statement on Form S-3
Filed August 18, 2023
File No. 333-274073
Dear John Morison:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Austin Pattan, Staff Attorney, at (202) 551-6756 or Matthew Derby, Legal
Branch Chief, at (202) 551-3334 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology