Document Security Systems, Inc.
200 Canal View Boulevard, Suite 104
Rochester, NY 14623
June 15, 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 May 21, 2020 | ||
| File No. 333-238587 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Document Security Systems, Inc. (the “Company”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:00 p.m. Eastern time, Tuesday, June 16, 2020, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.
| Very truly yours, | ||
| DOCUMENT SECURITY SYSTEMS, INC. | ||
| By: | /s/ Frank D. Heuszel | |
| Frank D. Heuszel | ||
| Chief Executive Officer and | ||
| Interim Chief Financial Officer | ||