<SEC-DOCUMENT>0001213900-15-001495.txt : 20150331
<SEC-HEADER>0001213900-15-001495.hdr.sgml : 20150331
<ACCEPTANCE-DATETIME>20150302175127
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-15-001495
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20150302

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SilverSun Technologies, Inc.
		CENTRAL INDEX KEY:			0001236275
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				161633636
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		5 REGENT STREET
		STREET 2:		SUITE 520
		CITY:			LIVINGSTON
		STATE:			NJ
		ZIP:			07039
		BUSINESS PHONE:		730 441 7700

	MAIL ADDRESS:	
		STREET 1:		5 REGENT STREET
		STREET 2:		SUITE 520
		CITY:			LIVINGSTON
		STATE:			NJ
		ZIP:			07039

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TREY RESOURCES INC
		DATE OF NAME CHANGE:	20050923

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	TREY INDUSTRIES INC
		DATE OF NAME CHANGE:	20030528
</SEC-HEADER>
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<TYPE>CORRESP
<SEQUENCE>1
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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 9pt 0 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>SILVERSUN
TECHNOLOGIES, inc.</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 9pt 0 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>5
REGENT STREET, SUITE 520</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 9pt 0 0; text-align: center"><FONT STYLE="text-transform: uppercase"><B>LIVINGSTON,
NJ 07039</B></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 6.5pt 9pt 0 0; text-align: justify; background-color: white"><FONT STYLE="letter-spacing: -0.25pt">March
2, 2015</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 13.5pt 9pt 0 0; text-align: justify; background-color: white"><FONT STYLE="letter-spacing: -0.35pt"><U>Via
E-mail</U></FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 9pt 0 0; text-align: justify">Mark. P. Shuman</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 9pt 0 0; text-align: justify">Branch Chief - Legal</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 9pt 0 0; text-align: justify">U.S. Securities &amp; Exchange
Commission</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 9pt 0 0; text-align: justify">Division of Corporation Finance</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 9pt 0 0; text-align: justify"><FONT STYLE="letter-spacing: -0.05pt">100
F Street, N.E.</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 9pt 0 0; text-align: justify">Washington, D.C. 20549</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 9pt 0 0; text-align: justify"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 9pt 0 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 10pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
    <TD STYLE="width: 5%"><B>&nbsp;</B></TD>
    <TD STYLE="width: 5%"><FONT STYLE="letter-spacing: -0.25pt"><B>Re:</B></FONT></TD>
    <TD STYLE="width: 90%"><B>SilverSun Technologies, Inc.</B></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD><B>&nbsp;</B></TD>
    <TD><B>&nbsp;</B></TD>
    <TD><FONT STYLE="letter-spacing: 0.1pt"><B>R</B></FONT><B><FONT STYLE="letter-spacing: -0.05pt">e</FONT>gist<FONT STYLE="letter-spacing: -0.05pt">r</FONT>a<FONT STYLE="letter-spacing: -0.05pt">t</FONT>ion
    <FONT STYLE="letter-spacing: 0.05pt">S</FONT>ta<FONT STYLE="letter-spacing: -0.05pt">t</FONT><FONT STYLE="letter-spacing: 0.05pt">e</FONT><FONT STYLE="letter-spacing: -0.05pt">me</FONT><FONT STYLE="letter-spacing: 0.05pt">n</FONT>t
    <FONT STYLE="letter-spacing: 0.05pt">o</FONT>n<FONT STYLE="letter-spacing: 0.05pt"> </FONT><FONT STYLE="letter-spacing: -0.15pt">F</FONT>o<FONT STYLE="letter-spacing: 0.05pt">r</FONT>m
    <FONT STYLE="letter-spacing: 0.15pt">S</FONT><FONT STYLE="letter-spacing: -0.05pt">-</FONT>1, as amended</B></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD><B>&nbsp;</B></TD>
    <TD><B>&nbsp;</B></TD>
    <TD><FONT STYLE="letter-spacing: -0.15pt"><B>F</B></FONT><B>i<FONT STYLE="letter-spacing: 0.05pt">l</FONT><FONT STYLE="letter-spacing: -0.05pt">e</FONT>d
    <FONT STYLE="letter-spacing: 0.05pt">on </FONT>December 4, 2014</B></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD><B>&nbsp;</B></TD>
    <TD><B>&nbsp;</B></TD>
    <TD><FONT STYLE="letter-spacing: -0.15pt"><B>F</B></FONT><B>i<FONT STYLE="letter-spacing: 0.05pt">l</FONT>e<FONT STYLE="letter-spacing: -0.05pt">
    </FONT>No. 333-200726</B></TD></TR>
</TABLE>

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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 9pt 0 0; text-align: justify"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 9pt 0 0; text-align: justify; text-indent: 0.5in; background-color: white"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 9pt 0 0; text-align: justify; background-color: white; text-indent: 0.5in"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 9pt 0 0.5in; text-align: justify; text-indent: 0.5in"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0 0 0.5in; text-align: justify; text-indent: 0.5in"></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 9pt 0 1.25in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 9pt 0 0; text-align: justify; background-color: white"><FONT STYLE="letter-spacing: -0.35pt">Dear
Mr. Shuman:</FONT></P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 9pt 0 0; text-align: justify; background-color: white">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">SilverSun Technologies, Inc. (the &ldquo;Company&rdquo;)
respectfully requests, pursuant to Rule 461 under the Securities Act of 1933, as amended (the &ldquo;Act&rdquo;), that the U.S.
Securities and Exchange Commission (the &ldquo;Commission&rdquo;) accelerate the effective date of the Registration Statement on
Form S-1 filed on December 4, 2014, and all amendments thereto (the &ldquo;Registration Statement&rdquo;), so that it may become
effective at 5:15 p.m. Eastern Standard Time on March 3, 2015 or as soon thereafter as practicable. The Company would also appreciate
telephone notice of such effectiveness to Joseph Lucosky at (732) 395-4402.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/115% Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">In connection with the Company&rsquo;s
request for acceleration of effectiveness of the Registration Statement, the Company acknowledges the following:</P>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(1)</TD><TD STYLE="text-align: justify; padding: 0 0.5in 0 0; text-indent: 0">Should the Commission or the staff, acting pursuant to delegated authority,
declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt/normal Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(2)</TD><TD STYLE="text-align: justify; padding: 0 0.5in 0 0; text-indent: 0">The action of the Commission or the staff, acting pursuant to delegated authority,
in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the
disclosure in the filing; and</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 0.5in 0 0; text-align: justify">&nbsp;</P>

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<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in">(3)</TD><TD STYLE="text-align: justify; padding: 0 0.5in 0 0; text-indent: 0">The Company may not assert staff comments and the declaration of effectiveness
as a defense in any proceeding initiated by the Commission or any person under the federal securities law of the United States.</TD></TR></TABLE>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 9pt 0 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 9pt 0 0; text-align: justify">Very Truly Yours,</P>

<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 9pt 0 0; text-align: justify">&nbsp;</P>

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    <TD STYLE="width: 40%; border-bottom: Black 1.5pt solid"><I>/s/ Mark Meller</I></TD>
    <TD STYLE="width: 60%; padding-bottom: 1pt">&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>Mark Meller</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>Chief Executive Officer</TD>
    <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
    <TD>SilverSun Technologies, Inc.</TD>
    <TD>&nbsp;</TD></TR>
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<P STYLE="font: 10pt/normal Times New Roman, Times, Serif; margin: 0 9pt 0 0; text-align: justify">&nbsp;</P>

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