Document Security Systems, Inc.
200 Canal View Boulevard, Suite 104
Rochester, NY 14623
January 19, 2021
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
Attention: Ms. Sherry Haywood
| Re: | Document Security Systems, Inc. | |
| Registration Statement on Form S-1 | ||
| Filed November 4, 2020 | ||
| File No. 333-249857 |
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 5:00 p.m. Eastern time, Tuesday, January 19, 2021, 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 | ||