September 21, 2011
DIRECT DIAL: 212.451.2252
EMAIL: KSCHLESINGER@OLSHANLAW.COM
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 June 30, 2011 |
| Filed August 9, 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 September 2, 2011 relating to the above-referenced filings to October 5, 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.
