DSS, Inc.
275 Wiregrass Pkwy
Henrietta, NY 14586
Tel: (585) 325-3610
October 30, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Heather Clark
| Re: | Re: DSS, Inc. Registration Statement on Form S-3 File No. 333-281974 Withdrawal Request for Acceleration |
Ladies and Gentlemen:
We hereby request the withdrawal of our request for acceleration, dated October 29, 2024, of the effective date of the Registration Statement on Form S-3, as amended (File No. 333-281974) that was requested to become effective at 4:00 p.m. Eastern Time, on November 1, 2024, or as soon thereafter as practicable. We hereby respectfully withdraw this acceleration request at this time.
Should any member of the staff of the Commission have any questions or comments with respect to this request, please contact our counsel, Sichenzia Ross Ference Carmel LLP, attention: Darrin M. Ocasio, Esq. at (917) 848-6325.
| Very truly yours, | ||
| DSS | ||
| By: | /s/ Todd D. Macko | |
| Todd D. Macko | ||
| Chief Financial Officer (Principal Financial and Accounting Officer) | ||