0001213900-21-004112.txt : 20210226 0001213900-21-004112.hdr.sgml : 20210226 20210125191554 ACCESSION NUMBER: 0001213900-21-004112 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210125 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DecisionPoint Systems, Inc. CENTRAL INDEX KEY: 0001505611 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370] IRS NUMBER: 371644635 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8697 RESEARCH DRIVE CITY: IRVINE STATE: CA ZIP: 92618 BUSINESS PHONE: (949) 465-0065 MAIL ADDRESS: STREET 1: 8697 RESEARCH DRIVE CITY: IRVINE STATE: CA ZIP: 92618 FORMER COMPANY: FORMER CONFORMED NAME: Comamtech Inc. DATE OF NAME CHANGE: 20101112 CORRESP 1 filename1.htm

DECISIONPOINT SYSTEMS, INC.

8697 Research Drive

Irvine, California 92618

January 25, 2021

BY EDGAR

Mr. Michael C. Foland

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re:	DecisionPoint Systems, Inc.
	Registration Statement on Form S-1
	File No. 333-245695

Ladies and Gentlemen:

The undersigned registrant hereby requests that the effectiveness of the above-captioned Registration Statement on Form S-1 be accelerated so that the same will become effective at 4:30 p.m. Eastern Time on January 28, 2021, or as soon thereafter as practicable.

Very truly yours,

DECISIONPOINT SYSTEMS, INC.

By: /s/ Steve Smith

Name: Steve Smith

Title: Chief Executive Officer

cc:	Donald Figliulo, Esq.
	Peter F. Waltz, Esq.