0001731122-21-001468.txt : 20211001 0001731122-21-001468.hdr.sgml : 20211001 20210831165755 ACCESSION NUMBER: 0001731122-21-001468 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210831 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Data Storage Corp CENTRAL INDEX KEY: 0001419951 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374] IRS NUMBER: 980530147 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 48 SOUTH SERVICE ROAD CITY: MELVILLE STATE: NY ZIP: 11747 BUSINESS PHONE: 212-564-4922 MAIL ADDRESS: STREET 1: 48 SOUTH SERVICE ROAD CITY: MELVILLE STATE: NY ZIP: 11747 FORMER COMPANY: FORMER CONFORMED NAME: Euro Trend Inc. DATE OF NAME CHANGE: 20071130 CORRESP 1 filename1.htm

Data Storage Corporation

48 South Service Road

Melville, NY 11747

August 31, 2021

VIA EDGAR

U.S. Securities & Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

Attention: Alexandra Barone, Staff Attorney

	Re:	Data Storage Corporation
		Registration Statement on Form S-1 Filed August 25, 2021
		File No. 333-259049

Dear Ms. Barone:

In accordance with Rule 461 of the Securities Act of 1933, as amended, Data Storage Corporation (the “Company”) hereby respectfully requests that the effective date of the above-captioned Registration Statement be accelerated so that it will be declared effective at 5:00 p.m. Eastern Time on Thursday, September 2, 2021, or as soon thereafter as possible.

* * * *

Very Truly Yours,

Data Storage Corporation

/s/ Charles Piluso
Charles Piluso
Chief Executive Officer