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August 30, 2021

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

Re: Data Storage
Corporation
Registration
Statement on Form S-1
Filed August 25,
2021
File No. 333-259049

Dear Mr. Piluso:

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

Please refer to Rule 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 Alexandra Barone, Staff Attorney, at (202) 551-8816
or Jan Woo, Legal
Branch Chief, at (202) 551-3453 with any questions.




Sincerely,


Division of Corporation Finance

Office of Technology
cc: Scott E. Linsky