Document Security Systems, Inc.
6 Framark Dr.
Victor, NY 14564
June 7, 2021
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
Attention: Ms. Heather Clark
| Re: | Document Security Systems, Inc. | |
| Registration Statement on Form S-3 | ||
| Filed May 24, 2021 | ||
| File No. 333-256446 |
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 4:30 p.m. Eastern time, Monday, June 7, 2021 or as soon as practicable thereafter.
| Very truly yours, | ||
| DOCUMENT SECURITY SYSTEMS, INC. | ||
| By: | /s/ Frank D. Heuszel | |
| Frank D. Heuszel | ||
| Chief Executive Officer | ||