Document Security Systems, Inc.

200 Canal View Boulevard, Suite 104

Rochester, NY 14623

January 19, 2021

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

Attention: Ms. Sherry Haywood

Re:	Document Security Systems, Inc.
	Registration Statement on Form S-1
	Filed November 4, 2020
	File No. 333-249857

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Document Security Systems, Inc. (the “Company”) hereby requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 5:00 p.m. Eastern time, Tuesday, January 19, 2021, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.

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