DIRECT DIAL: 212.451.2252
EMAIL: KSCHLESINGER@OLSHANLAW.COM
July 20, 2011
United States Securities and Exchange Commission
Division of Corporate Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Patrick Gilmore
| Re: | FalconStor Software, Inc. |
| Form 10-K for the Fiscal Year Ended December 31, 2010 |
| Filed March 14, 2011 |
| Form 10-Q for the Quarterly Period Ended March 31, 2011 |
| Filed May 10, 2011 |
| File No. 000-23970 |
Dear Mr. Gilmore:
Per our discussions, on behalf of FalconStor Software, Inc. (the “Company”), the Company hereby requests an extension to respond to the staff’s letter dated July 7, 2011 relating to the above-referenced filings from July 21, 2011 to August 4, 2011. If you have any questions relating to the foregoing, please contact Steven Wolosky at 212-451-2333 or Kenneth Schlesinger at 212-451-2252.
Very truly yours,
/s/ Kenneth A. Schlesinger
Kenneth A. Schlesinger
| cc: | Mr. James Weber |
| Seth Horowitz, Esq. |
| Steven Wolosky, Esq. |
