| 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: KSCHLESINGER@OLSHANLAW.COM
DIRECT DIAL: 212.451.2252
June 15, 2021
VIA EMAIL AND EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Jan Woo, Esq. and Anna Abramson, Esq. Division of Corporation Finance Office of Technology |
| Re: | FalconStor Software, Inc. Registration Statement on Form S-1 (No. 333-256756) |
Ladies and Gentlemen:
On behalf of FalconStor Software, Inc., a Delaware corporation (the “Company”), we enclose the Company’s request for acceleration of the above-referenced registration statement (the “Registration Statement”), as amended by Amendment No. 1 to the Registration Statement filed on the date hereof, to 4:45 p.m., Eastern time, on Wednesday, June 16, 2021, or as soon as possible thereafter.
Please advise the undersigned of the effectiveness of the Registration Statement.
| Very truly yours, | |
/s/ Kenneth A. Schlesinger | |
| Kenneth A. Schlesinger |
Enclosures
| cc: | Mr. Todd Brooks Mr. Brad Wolfe |
| O L S H A N F R O M E W O L O S K Y L L P | WWW.OLSHANLAW.COM |
FALCONSTOR SOFTWARE, INC.
701 Brazos Street, Suite 400
Austin, Texas 78701
June 15, 2021
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Jan Woo, Esq. and Anna Abramson, Esq. Division of Corporation Finance Office of Technology |
| Re: | FalconStor Software, Inc. Registration Statement on Form S-1 (No. 333-256756) |
Ladies and Gentlemen:
FalconStor Software, Inc. hereby requests that the effectiveness of the above-referenced registration statement (the “Registration Statement”), as amended by Amendment No. 1 to the Registration Statement filed on the date hereof, be accelerated so that it will become effective at 4:45 p.m., Eastern time, on Wednesday, June 16, 2021, or as soon as possible thereafter.
| Very truly yours, | ||
| FALCONSTOR SOFTWARE, INC. | ||
| By: | /s/ Todd Brooks | |
| Todd Brooks | ||
| Chief Executive Officer | ||
