| O L S H A N | 1325 AVENUE OF THE AMERICAS ● NEW YORK, NEW YORK 10019 TELEPHONE: 212.451.2300 ● FACSIMILE: 212.451.2222 |
EMAIL: kschlesingerW.COM
DIRECT DIAL: 212.451.2252
May 16, 2018
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | FalconStor Software, Inc. Preliminary Proxy Statement |
Ladies and Gentlemen:
On behalf of FalconStor Software, Inc. (“FalconStor”), a Delaware corporation, we hereby advise you that FalconStor submitted in electronic format for filing with the U.S. Securities and Exchange Commission (the “Commission”), pursuant to the Securities Exchange Act of 1934, as amended, a Preliminary Proxy Statement for its upcoming Annual Meeting of Shareholders.
Should any member of the Commission’s staff have any questions concerning the Preliminary Proxy Statement or desire any further information, please do not hesitate to contact me (tel.: (212) 451-2252) or Claudia Dubon (tel.: (212) 451-2240).
| Very truly yours, |
| /s/ Kenneth Schlesinger |
| Kenneth Schlesinger |
Enclosures
| cc: | Claudia Dubon |
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