0001493152-20-002240.txt : 20200317 0001493152-20-002240.hdr.sgml : 20200317 20200213182448 ACCESSION NUMBER: 0001493152-20-002240 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20200213 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DOCUMENT SECURITY SYSTEMS INC CENTRAL INDEX KEY: 0000771999 STANDARD INDUSTRIAL CLASSIFICATION: PAPERBOARD CONTAINERS & BOXES [2650] IRS NUMBER: 161229730 STATE OF INCORPORATION: NY FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 200 CANAL VIEW BOULEVARD STREET 2: SUITE 300 CITY: ROCHESTER STATE: NY ZIP: 14623 BUSINESS PHONE: 585 232 1500 MAIL ADDRESS: STREET 1: 200 CANAL VIEW BOULEVARD STREET 2: SUITE 300 CITY: ROCHESTER STATE: NY ZIP: 14623 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

 

Document Security Systems, Inc.

200 Canal View Boulevard, Suite 300

Rochester, NY 14623

 

  February 13, 2020

 

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

 

Attention: Ms. Sherry Haywood
  Mr. Edward Kelly

 

  Re: Document Security Systems, Inc.
    Registration Statement on Form S-1
    Filed January 24, 2020
    File No. 333-236082

 

Ladies and Gentlemen:

 

On February 12, 2020, Document Security Systems, Inc. (the “Company”) submitted a request pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, to accelerate the effectiveness of the above-referenced Registration Statement so that such Registration Statement would become effective as of 4:00 p.m. Eastern time, Thursday, February 13, 2020, or as soon thereafter as practicable

 

The Company hereby WITHDRAWS that request and requests that acceleration of effectiveness of the Registration Statement not occur until the Company and the representative of the underwriters submit new requests for acceleration at a time to be determined.

 

  Very truly yours,
   
  DOCUMENT SECURITY SYSTEMS, INC.
     
  By: /s/ Frank D. Heuszel
    Frank D. Heuszel
    Chief Executive Officer and
    Interim Chief Financial Officer