SilverSun Technologies, Inc.

120 Eagle Rock Avenue

East Hanover, New Jersey 07936



October 21, 2020




U.S. Securities & Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549





SilverSun Technologies, Inc.



Registration Statement on Form S-3



File No. 333-249238


Ladies and Gentlemen:


In accordance with Rule 461 of the Securities Act of 1933, as amended, SilverSun Technologies, Inc. (the “Company”) hereby respectfully requests that the effective date of the above-captioned Registration Statement (the “Filing”) be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time on Friday, October 23, 2020, or as soon thereafter as possible.


* * * *


Very Truly Yours,



SilverSun Technologies, Inc.




/s/ Mark Meller


Mark Meller


Chief Executive Officer