DECISIONPOINT SYSTEMS, INC.

8697 Research Drive

Irvine, California 92618

 

January 25, 2021

 

BY EDGAR

 

Mr. Michael C. Foland

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Re: DecisionPoint Systems, Inc.
  Registration Statement on Form S-1
  File No. 333-245695

 

Ladies and Gentlemen:

 

The undersigned registrant hereby requests that the effectiveness of the above-captioned Registration Statement on Form S-1 be accelerated so that the same will become effective at 4:30 p.m. Eastern Time on January 28, 2021, or as soon thereafter as practicable.

 

 

Very truly yours,

 

DECISIONPOINT SYSTEMS, INC.

 

By: /s/ Steve Smith          

Name: Steve Smith

Title: Chief Executive Officer

 

cc: Donald Figliulo, Esq.
  Peter F. Waltz, Esq.