United States securities and exchange commission logo 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