September 21, 2011

DIRECT DIAL: 212.451.2252

EMAIL: KSCHLESINGER@OLSHANLAW.COM

United States Securities and Exchange Commission

Division of Corporate Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attention:  Patrick Gilmore

Re: FalconStor Software, Inc.

Form 10-K for the Fiscal Year Ended December 31, 2010

Filed March 14, 2011

Form 10-Q for the Quarterly Period Ended June 30, 2011

Filed August 9, 2011

File No. 000-23970

Dear Mr. Gilmore:

Per our discussions, on behalf of FalconStor Software, Inc. (the “Company”),  the Company hereby requests an extension to respond to the staff’s letter dated September 2, 2011 relating to the above-referenced filings to October 5, 2011.  If you have any questions relating to the foregoing, please contact Steven Wolosky at 212-451-2333 or Kenneth Schlesinger at 212-451-2252.

Very truly yours,

/s/ Kenneth A. Schlesinger

Kenneth A. Schlesinger

cc:           Mr. James Weber

Seth Horowitz, Esq.

Steven Wolosky, Esq.