SILVERSUN TECHNOLOGIES, inc.
5 REGENT STREET, SUITE 520
LIVINGSTON, NJ 07039
February 24, 2015
Mark. P. Shuman
Branch Chief - Legal
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-1, as amended | ||
| Filed on December 4, 2014 | ||
| File No. 333-200726 |
Dear Mr. Shuman:
SilverSun Technologies, Inc. (the “Company”) respectfully requests, pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), that the U.S. Securities and Exchange Commission (the “Commission”) accelerate the effective date of the Registration Statement on Form S-1 filed on December 4, 2014, and all amendments thereto (the “Registration Statement”), so that it may become effective at 5:15 p.m. Eastern Standard Time on February 26, 2015 or as soon thereafter as practicable. The Company would also appreciate telephone notice of such effectiveness to Joseph Lucosky at (732) 395-4402.
In connection with the Company’s request for acceleration of effectiveness of the Registration Statement, the Company acknowledges the following:
| (1) | 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; |
| (2) | 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 |
| (3) | 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. |
Very Truly Yours,
| /s/ Mark Meller | ||
| Mark Meller | ||
| Chief Executive Officer | ||
| SilverSun Technologies, Inc. | ||