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EMAIL:  KSCHLESINGER@OLSHANLAW.COM

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June 15, 2021

VIA EMAIL AND EDGAR

U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Attention: Jan Woo, Esq. and Anna Abramson, Esq.
Division of Corporation Finance
Office of Technology

Re: FalconStor Software, Inc.
Registration Statement on Form S-1 (No. 333-256756)

Ladies and Gentlemen:

On behalf of FalconStor Software, Inc., a Delaware corporation (the “Company”), we enclose the Company’s request for acceleration of the above-referenced registration statement (the “Registration Statement”), as amended by Amendment No. 1 to the Registration Statement filed on the date hereof, to 4:45 p.m., Eastern time, on Wednesday, June 16, 2021, or as soon as possible thereafter.

Please advise the undersigned of the effectiveness of the Registration Statement.

Very truly yours,

/s/ Kenneth A. Schlesinger

Kenneth A. Schlesinger

Enclosures

cc: Mr. Todd Brooks
Mr. Brad Wolfe

O L S H A N   F R O M E   W O L O S K Y   L L P WWW.OLSHANLAW.COM

FALCONSTOR SOFTWARE, INC.
701 Brazos Street, Suite 400

Austin, Texas 78701

June 15, 2021

U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Attention: Jan Woo, Esq. and Anna Abramson, Esq.
Division of Corporation Finance
Office of Technology

Re: FalconStor Software, Inc.
Registration Statement on Form S-1 (No. 333-256756)

Ladies and Gentlemen:

FalconStor Software, Inc. hereby requests that the effectiveness of the above-referenced registration statement (the “Registration Statement”), as amended by Amendment No. 1 to the Registration Statement filed on the date hereof, be accelerated so that it will become effective at 4:45 p.m., Eastern time, on Wednesday, June 16, 2021, or as soon as possible thereafter.

Very truly yours,
FALCONSTOR SOFTWARE, INC.
By:	/s/ Todd Brooks
	Todd Brooks
	Chief Executive Officer