Document Security Systems, Inc.
200 Canal View Boulevard, Suite 300
Rochester, NY 14623
| February 12, 2020 |
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
| Attention: | Ms. Sherry Haywood |
| Mr. Edward Kelly |
| Re: | Document Security Systems, Inc. | |
| Registration Statement on Form S-1 | ||
| Filed January 24, 2020 | ||
| File No. 333-236082 |
Ladies and Gentlemen:
On February 11, 2020, Document Security Systems, Inc. (the “Company”) submitted a request pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, to accelerate the effectiveness of the above-referenced Registration Statement so that such Registration Statement would become effective as of 4:00 p.m. Eastern time, Thursday, February 13, 2020, or as soon thereafter as practicable
The Company hereby WITHDRAWS that request and requests that acceleration of effectiveness of the Registration Statement not occur until the Company and the representative of the underwriters submit new requests for acceleration at a time to be determined.
| Very truly yours, | ||
| DOCUMENT SECURITY SYSTEMS, INC. | ||
| By: | /s/ Frank D. Heuszel | |
| Frank D. Heuszel | ||
| Chief Executive Officer and | ||
| Interim Chief Financial Officer | ||