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                           October 8, 2020

       Mark Meller
       Principal Executive Officer
       SilverSun Technologies, Inc.
       120 Eagle Rock Ave
       East Hanover, NJ 07936

                                                        Re: SilverSun
Technologies, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed October 2,
2020
                                                            File No. 333-249238

       Dear Mr. Meller:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact
Katherine Bagley at (202) 551-2545 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Trade & Services
       cc:                                              Lawrence Metelitsa