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. |