TSS, INC.
110 E. Old Settlers Blvd.
Round Rock, TX 78664
June 30, 2025
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
| Re: | TSS, Inc. |
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| Acceleration Request for Registration Statement on Form S-3 File No. 333-284153 |
Dear Sir/Madam:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, TSS, Inc. (the “Company”) hereby respectfully requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective as of 4:00 p.m. Eastern Time on Wednesday, July 2, 2025, or as soon as thereafter practicable.
The Company respectfully requests that it be notified of such effectiveness by telephone call to Christopher R. Johnson of Miles & Stockbridge P.C., the Company’s counsel, at (410) 385-3532 and that such effectiveness also be confirmed in writing.
| TSS, INC. | |||
| By: | /s/ Darryll E. Dewan | ||
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| Darryll E. Dewan | |
| Chief Executive Officer | |||
cc: Christopher R. Johnson, Miles & Stockbridge P.C.