0001144204-11-021229.txt : 20110531 0001144204-11-021229.hdr.sgml : 20110530 20110411120855 ACCESSION NUMBER: 0001144204-11-021229 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20110411 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DOCUMENT SECURITY SYSTEMS INC CENTRAL INDEX KEY: 0000771999 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373] IRS NUMBER: 161229730 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 36 WEST MAIN ST STREET 2: SUITE 710 CITY: ROCHESTER STATE: NY ZIP: 14614 BUSINESS PHONE: 585 232 1500 MAIL ADDRESS: STREET 1: 36 W MAIN ST STREET 2: SUITE 710 CITY: ROCHESTER STATE: NY ZIP: 14614 FORMER COMPANY: FORMER CONFORMED NAME: NEW SKY COMMUNICATIONS INC DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: THOROUGHBREDS USA INC DATE OF NAME CHANGE: 19861118 CORRESP 1 filename1.htm Unassociated Document
 
Document Security Systems, Inc.
28 Main Street East, Suite 1525
Rochester, NY 14614
 
April 11, 2011
 
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
 
 
 Attention:
  
Evan Jacobson
   
Re:
  
Document Security Systems, Inc. - Form S-3/A
File No. 333-171940

Dear Mr. Jacobson:

On behalf of Document Security Systems, Inc. (the “Company”), we hereby request acceleration of the effective date of the above-referenced registration statement to Wednesday, April 13, 2011, at 1:00 PM Eastern Standard Time, or as soon as practicable thereafter.

We acknowledge that:

 
·
Should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;

 
·
The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve us from our full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 
·
We may not assert the staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
 
 
Respectfully submitted,
  
     
 
DOCUMENT SECURITY SYSTEMS, INC.
  
     
 
 /s/ Philip Jones  
  Philip Jones  
  Chief Financial Officer