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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001125282-05-004162.txt : 20060530
<SEC-HEADER>0001125282-05-004162.hdr.sgml : 20060529
<ACCEPTANCE-DATETIME>20050809130743
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001125282-05-004162
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20050809

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			DOCUMENT SECURITY SYSTEMS INC
		CENTRAL INDEX KEY:			0000771999
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
		IRS NUMBER:				161229730
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		36 WEST MAIN ST
		STREET 2:		SUITE 710
		CITY:			ROCHESTER
		STATE:			NY
		ZIP:			14614
		BUSINESS PHONE:		585 232 1500

	MAIL ADDRESS:	
		STREET 1:		36 W MAIN ST
		STREET 2:		SUITE 710
		CITY:			ROCHESTER
		STATE:			NY
		ZIP:			14614

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	NEW SKY COMMUNICATIONS INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	THOROUGHBREDS USA INC
		DATE OF NAME CHANGE:	19861118
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>
<PAGE>

                                  LETTERHEAD OF
                         DOCUMENT SECURITY SYSTEMS, INC.
                         28 Main Street East- Suite 1525
                            Rochester, New York 14614
                             Tel. No.:(877) 276-0293

                                                              August 5, 2005

BY FAX (202) 772-9210 AND EDGAR
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Attention:        Ms. Maryse Mills-Apenteng
                  Mail Stop 4-6
                  Company Name:   Document Security Systems, Inc.
                  Type of Report: Form S-3
                  Filing Number:  SEC File No. 333-125373

Dear Ms. Apenteng:

         The undersigned persons are the Chief Executive Officer and Principal
Accounting Officer of Document Security Systems, Inc. (the "Company"), which has
filed a Registration Statement on Form S-3/A (Filing Number 333-125373) with the
Commission on August 4, 2005.

         Request is made that the effective date of the Registration Statement
be accelerated and that such Registration Statement be declared effective as of
4:30 p.m. on August 9, 2005 or as soon thereafter as practicable.

         It is therefore respectfully requested that favorable consideration be
given by the Commission Staff for acceleration of the Registration Statement as
requested herein.

Very truly yours,

DOCUMENT SECURITY SYSTEMS, INC.


By:     S/Patrick A. White
   ----------------------------------------------
Patrick A. White
Chief Executive Officer


By: S/Philip Jones
   ----------------------------------------------
Philip Jones, Controller, Principal Accounting Officer
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
