SilverSun Technologies, Inc.

120 Eagle Rock Avenue

East Hanover, New Jersey 07936

 

 

October 21, 2020

 

VIA EDGAR

 

U.S. Securities & Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

     

 

Re:

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