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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 11/13/13 Document Security Systems Inc 10-Q 9/30/13 57:4.8M Toppan Merrill/FA |
Document/Exhibit Description Pages Size
1: 10-Q Quarterly Report HTML 434K
2: EX-18 Letter re: Change in Accounting Principles HTML 19K
3: EX-31.1 Certification -- §302 - SOA'02 HTML 22K
4: EX-31.2 Certification -- §302 - SOA'02 HTML 22K
5: EX-32.1 Certification -- §906 - SOA'02 HTML 19K
6: EX-32.2 Certification -- §906 - SOA'02 HTML 19K
56: R1 Document and Entity Information HTML 40K
40: R2 Consolidated Balance Sheets HTML 108K
37: R3 Consolidated Balance Sheets (Parenthetical) HTML 39K
15: R4 Consolidated Statements of Operations and HTML 99K
Comprehensive Loss
39: R5 Consolidated Statements of Cash Flows HTML 99K
26: R6 Basis of Presentation and Significant Accounting HTML 64K
Policies
50: R7 Inventory HTML 25K
27: R8 Goodwill and Intangible Assets HTML 64K
29: R9 Short-Term and Long-Term Debt HTML 36K
16: R10 Stockholders' Equity HTML 36K
28: R11 Business Combination HTML 53K
49: R12 Commitments and Contingencies HTML 45K
46: R13 Supplemental Cash Flow Information HTML 28K
38: R14 Segment Information HTML 75K
53: R15 Basis of Presentation and Significant Accounting HTML 90K
Policies (Policies)
48: R16 Basis of Presentation and Significant Accounting HTML 27K
Policies (Tables)
13: R17 Inventory (Tables) HTML 24K
18: R18 Goodwill and Intangible Assets (Tables) HTML 57K
52: R19 Business Combination (Tables) HTML 33K
55: R20 Supplemental Cash Flow Information (Tables) HTML 26K
57: R21 Segment Information (Tables) HTML 69K
54: R22 Basis of Presentation and Significant Accounting HTML 76K
Policies (Narrative) (Details)
42: R23 Basis of Presentation and Significant Accounting HTML 29K
Policies (Schedule of Calculation of Basic and
Diluted Income Per Share) (Details)
17: R24 Inventory (Details) HTML 31K
25: R25 Goodwill and Intangible Assets (Narrative) HTML 41K
(Details)
21: R26 Goodwill and Intangible Assets (Schedule of Other HTML 38K
Intangible Assets) (Details)
20: R27 Goodwill and Intangible Assets (Schedule of Future HTML 35K
Amortization Expense) (Details)
32: R28 Goodwill and Intangible Assets (Schedule of HTML 42K
Changes on Carrying Amount of Goodwill) (Details)
41: R29 Short-Term and Long-Term Debt (Revolving Credit HTML 28K
Lines) (Details)
47: R30 Short-Term and Long-Term Debt (Short and Long-Term HTML 57K
Debt) (Details)
24: R31 Short-Term and Long-Term Debt (Promissory Note) HTML 38K
(Details)
33: R32 Short-Term and Long-Term Debt (Standby Term Note) HTML 27K
(Details)
51: R33 Stockholders' Equity (Stock Warrants) (Details) HTML 48K
22: R34 Stockholders' Equity (Stock Options) (Details) HTML 36K
44: R35 Stockholders' Equity (Stock-Based Compensation) HTML 35K
(Details)
45: R36 Business Combination (Narrative) (Details) HTML 83K
34: R37 Business Combination (Schedule of Purchase Price HTML 46K
Allocation) (Details)
19: R38 Business Combination (Schedule of Pro Forma HTML 30K
Information) (Details)
43: R39 Commitments and Contingencies (Details) HTML 43K
23: R40 Supplemental Cash Flow Information (Details) HTML 46K
31: R41 Segment Information (Details) HTML 57K
36: XML IDEA XML File -- Filing Summary XML 79K
14: EXCEL IDEA Workbook of Financial Reports XLSX 131K
35: EXCEL IDEA Workbook of Financial Reports (.xls) XLS 566K
7: EX-101.INS XBRL Instance -- dss-20130930 XML 993K
9: EX-101.CAL XBRL Calculations -- dss-20130930_cal XML 136K
10: EX-101.DEF XBRL Definitions -- dss-20130930_def XML 515K
11: EX-101.LAB XBRL Labels -- dss-20130930_lab XML 1.45M
12: EX-101.PRE XBRL Presentations -- dss-20130930_pre XML 731K
8: EX-101.SCH XBRL Schema -- dss-20130930 XSD 135K
30: ZIP XBRL Zipped Folder -- 0001144204-13-061136-xbrl Zip 138K
Exhibit 18
Document Security Systems, Inc. and Subsidiaries
28 East Main Street, Suite 1525
Dear Sirs/Madams:
At your request, we have read the description included in your Quarterly Report on Form 10-Q to the Securities and Exchange Commission for the quarter ended September 30, 2013, of the facts relating to the change in accounting policy to no longer capitalize and amortize patent defense costs, but rather to expense patent defense costs as incurred. We believe, on the basis of the facts set forth and other information furnished to us by appropriate officials of the Company, that the accounting change described in your Form 10-Q is to an alternative accounting principle that is preferable under the circumstances.
We have not audited any consolidated financial statements of Document Security Systems, Inc. and its consolidated subsidiaries as of any date or for any period subsequent to December 31, 2012. Therefore, we are unable to express, and we do not express, an opinion on the facts set forth in the above-mentioned Form 10-Q, on the related information furnished to us by officials of the Company, or on the financial position, results of operations, or cash flows of Document Security Systems, Inc. and its consolidated subsidiaries as of any date or for any period subsequent to December 31, 2012.
Yours truly,
Buffalo, NY
C:
| This ‘10-Q’ Filing | Date | Other Filings | ||
|---|---|---|---|---|
 | ||||
| Filed on: | 11/13/13 | 8-K | ||
| For Period end: | 9/30/13 | |||
| 12/31/12 | 10-K, 10-K/A | |||
| List all Filings | ||||