Network-1 Security Solutions, Inc.

445 Park Avenue, Suite 1028

New York, New York 10022

 

 

December 21, 2005

 

 

Securities and Exchange Commission

Division of Corporate Finance

100 F Street N.E. (Mailroom 4561)

Washington, DC 20549

Attn: Maryse Mills-Apenteng

 

 

Re:

Network-1 Security Solutions, Inc.

 

Amendment No. 2 on Forms S-2

 

to Form S-3 Registration Statement

File No. 126013___________________

 

Dear Ms. Apenteng:

 

We hereby request that the effective date for the Registration Statement referred to above be accelerated so that such Registration Statement will become effective at 4:00 p.m. EST time on December 22, 2005 or as soon thereafter as practicable.

 

 

 

Very truly yours,

 

 

 

 

 

 

 

 

 

 

Network-1 Security Solutions, Inc.

 

 

 

 

 

 

 

 

 

December 21, 2005

By:

/s/ Corey M. Horowitz

 

 

 

Corey M. Horowitz

 

 

 

Chairman and Chief Executive Officer