FALCONSTOR SOFTWARE, INC.
701 Brazos Street, Suite 400
Austin, Texas 78701
July 21, 2021
VIA 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. 333-258031) |
Ladies and Gentlemen:
FalconStor Software, Inc. hereby requests that the effectiveness of the above-referenced registration statement be accelerated so that it will become effective at 4:30 P.M., Eastern Time, on Thursday, July 22, 2021, or as soon as possible thereafter.
| Very truly yours, | ||
| FALCONSTOR SOFTWARE, INC. | ||
| By: | /s/ Brad Wolfe | |
| Brad Wolfe | ||
| Executive Vice President, Chief Financial Officer and Treasurer | ||
cc: Kenneth A. Schlesinger, Esq.
