November 25, 2008
United States Securities and Exchange Commission
Division of Corporation Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Re:
Integrated Security Systems, Inc.
Item 4.01 Form 8-K
Filed October 29, 2008
File No. 1-11900
Ladies and Gentlemen:
As requested in the letter dated November 5, 2008 containing comments from the staff of the Securities and Exchange Commission (the “SEC”) relating to the above-referenced filing, Integrated Security Systems, Inc. (“ISSI”) hereby acknowledges the following:
(1)
ISSI is responsible for the adequacy and accuracy of the disclosure in the filing;
(2)
Comments from the SEC staff or changes to disclosure in response to SEC staff comments do not foreclose the SEC for taking any action with respect to the filing; and
(3)
ISSI may not assert SEC staff comments as a defense in any proceeding initiated by the SEC or any person under the federal securities laws of the United States.
Best regards,
INTEGRATED SECURITY SYSTEMS, INC.
By:
/s/ BROOKS SHERMAN
Name:
Brooks Sherman
Title:
Chairman of the Board and Chief Executive Officer