June 15, 2020
VIA EDGAR
U.S. 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 May 21, 2020
File No. 333-238587
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended (the “Act”), Aegis Capital Corp., as representative of the several underwriters, hereby join Document Security Systems, Inc. in requesting that the Securities and Exchange Commission take appropriate action to cause the Registration Statement on Form S-1 (File No. 333-238587) (the “Registration Statement”) to become effective on Tuesday, June 16, 2020, at 4:00 p.m., Eastern Time.
Pursuant to Rule 460 of the General Rules and Regulations of the Securities and Exchange Commission under the Act, we wish to advise you that we have effected the following distribution of the Company’s Preliminary Prospectus, dated June 9, 2020, through the date hereof:
Preliminary Prospectus dated June 9, 2020:
500+ copies to prospective underwriters, institutional investors, dealers and others
The undersigned advises that it has complied and will continue to comply, and that is has been informed by the participating underwriters and dealers that they have complied with and will continue to comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Very truly yours,
AEGIS CAPITAL CORP.
By: /s/ Robert J. Eide
Name: Robert J. Eide
Title: Chief Executive Officer
