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                 February 17, 2021

       Charles Piluso
       Chief Executive Officer
       Data Storage Corp
       48 South Service Road
       Melville, NY 11747

                                                        Re: Data Storage Corp
                                                            Registration
Statement on Form S-1
                                                            Filed February 12,
2021
                                                            File No. 333-253056

       Dear Mr. Piluso:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

               Please contact Edwin Kim, Staff Attorney, at (202) 551-3297 or
Jan Woo, Legal Branch
       Chief, at (2020 551-3453 with any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Technology
       cc:                                              Evan J. Costaldo, Esq.